Here’s What We’re Following (Senate, 2023)

Each year, thousands of bills are introduced in the House and the Senate.  It’s typical for the same bill to be introduced in both houses, in which case they get two different bill numbers, one for each.  Bills then proceed through the House and Senate, and may be amended, sometimes quite substantially.

It sometimes takes us a while to catch up to the Legislature, so please be patient!  During bill introduction we update this page often.

We are following	166	House bills out of	1514
We are following	134	Senate bills out of	1618
	300		3132

More information on each bill can be found on the State Legislature’s Website or in our Legislative Tax Bill Service (login required).  We will prepare detailed information in the Legislative Tax Bill Service when a bill is scheduled for hearing in a House or Senate committee.

2/28/2023	Reviewed Through	SB1618
	This Year’s Bills Start at	SB1
	Highest Numbered Bill Now	SB1618
Bill No.	Brief Description	Package Identifier
SB13	Adopts the Interstate Compact to Phase Out Corporate Welfare.
SB31	Increases the real property exemption amount for attachment or execution.
SB34	Increases HARPTA withholding to 75%.
SB55	Adjustments to tax credit for low-income household renters.
SB88	Allows for a % of GE and fuel taxes to be used for maintenance of private roadways that are open to the public.
SB102	Exempts medical services from GET.
SB104	Establishes a Hawaii educational expenditure trust fund within DOE.
SB142	Eliminates the mortgage interest deduction for second homes.
SB159	Revises the definition of beer for liquor tax purposes.
SB171	Temporary income tax rate hike:  top rate raised to 16% for six years.
SB176	Allow a continuation of county surcharge on GET, but at a max rate of 0.25% after 2030.
SB241	Establishes general excise tax exemptions for food, medical services, and feminine hygiene products.
SB268	Requires tax amendments to contain specific information, revenue estimates, and analyses before becoming law.
SB269	Requires DBEDT to publish the names of the productions getting the motion picture credit.
SB281	Allows a deduction for contributions to the State’s HI-529 college savings program.
SB302	Temporarily reinstates technology infrastructure renovation tax credit.
SB304	Imposes visitor impact fees.
SB345	Changes estate tax exclusion amount to $___, denies exemption to nonresidents.
SB357	Establishes refundable child tax credit payable monthly.	Working Families Legis. Caucus
SB358	Taxes capital gains at the same rate as ordinary income.	Working Families Legis. Caucus
SB359	Disallows dividends paid deduction for real estate investment trusts.	Working Families Legis. Caucus
SB361	Establishes a carbon sequestration income tax credit.
SB362	Conveyance tax hike for non owner occupied residential; change to earmark.
SB364	Changes earmarks on the TAT.  Establishes natural resource management special fund and feeds it from a TAT earmark.
SB375	Legalizes cannabis.  Establishes new tax of 5%-15% on cannabis products, exempts from GET.
SB405	Establishes the cesspool conversion tax credit.
SB414	Establishes the Hawaii Educational Expenditure Trust Fund under DOE.
SB427	Establishes an income tax credit for certain cesspool upgrades.
SB439	Expands eligibility for the health care preceptor tax credit.
SB441	Brings e-liquid under the Tobacco Tax Law.  Establishes a tax of 25 cents per cartridge.
SB443	Adds to reporting requirements for the tax credit for research activities.
SB448	Exempts DHHL housing development from GET and school impact fees.
SB492	Allows extension of the county surcharge and county TAT to 2053.
SB494	Allows DOTAX nonjudicial foreclosure of certain tax liens after establishing vacancy and abandonment.
SB597	Excludes income from deferred compensation retirement plans from net income tax for taxpayers meeting income requirements.
SB606	GET exemption for the sale of hearing aids.	Deaf and Blind Task Force
SB623	Establishes Hawaii low-income home energy assistance program.  It is paid for by a fee paid by all utility customers.
SB630	Income tax credit for purchasing and installing a whole house water filter system.
SB636	Visitor green fee program.
SB658	Visitor green fee program.
SB667	For nonprofit organizations, limits GET to unrelated business taxable income.
SB669	Legalizes cannabis.  Establishes new tax of 10% on cannabis products, exempts from GET.
SB678	Increases conveyance tax.  Earmarks 10% for a new fund for homeless services and housing.
SB709	Nonrefundable income tax credit for 100% of costs up to $1,500 to retrofit a residence with wind resistive devices.
SB777	Establishes a temporary income tax credit for certain cesspool upgrades.
SB795	For the movie/TV production credit, allows taxpayers notice and an opportunity to cure deficient requirements.
SB796	GET exemption when a farmer sells produce.
SB800	Income tax credit for employer providing their employees with child c
SB801	Establishes a qualified internship tax credit.
SB802	Establishes a job creation tax credit.
SB817	Adds, as eligible enterprise zone activities, processing of agricultural products and production of renewable energy.
SB822	Adds a credit for creative districts, which would be established to foster artistic or cultural activities.
SB858	Would amend the low income housing credit program by adding additional criteria.
SB866	Amends criteria for qualifying an affordable housing project for GET exemption and allows costs from other than contractors to merit exemption.
SB874	Expands the list of projects that would be exempt from school impact fees.
SB884	Income tax exemption for the gain realized from leased fee interest sale upon leasehold conversion.
SB908	Imposes a new fee for selling sugar-sweetened beverages at the distributor level.
SB924	Eliminates the home mortgage interest deduction for second homes under Hawaiʻi income tax law.
SB925	Establishes a wealth asset tax of 1% of the state net worth of each individual taxpayer who holds $20,000,000 or more in assets in the State.
SB935	Imposes GET at 30% on selling vacation packages that promote gambling, or gambling devices if permitted by law.
SB936	Requires HHFDC to prioritize the allocation of low-income housing tax credits to state-owned development projects.
SB947	Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool.
SB950	For nonprofit organizations, limits GET to unrelated business taxable income.
SB951	For Tax Credit for Research Activities, adds a per-company cap per taxable year.
SB967	Organic Food Production Tax Credit
SB975	Amends tobacco tax law to include e-cigs.  Hikes licensing fees.
SB986	Requires a corporation with foreign subsidiaries to report them and apportion their business income.
SB995	GET increase by 1 percentage point to fund teacher salaries.
SB1004	Changes the barrel tax to a carbon tax.  Establishes a carbon emissions tax credit.
SB1008	Imposes a tax of $6.25 per ton CO2 on aviation fuel.  Establishes a tax credit for lower income taxpayers.
SB1035	Exempts medical services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits from the general excise tax.
SB1046	Changes vehicle weight tax exemption from active military personnel to certain veterans.
SB1053	GET exemption for groceries and nonprescription drugs.
SB1060	Changes the barrel tax to a carbon tax.  Establishes a carbon emissions tax credit.
SB1063	Removes cap on conveyance tax earmark for Land Conservation Fund.
SB1089	Tax credit for making available parking spaces for peer-to-peer car sharing.
SB1091	Allows for county surcharge dollars to be used for maintenance of private roadways that are open to the public.
SB1099	Allows for county surcharge dollars to be used for housing infrastructure, including roadways, water, and sewer.
SB1100	ConAm to allow the counties to issue tax increment bonds.
SB1101	Conforms state debt limit statements to include tax increment bonds if ConAm is ratified.
SB1106	Increases movie/TV production credit when 35% of below-the-line positions file individual income tax returns in Hawaii.
SB1107	Legalizes state lottery.  Allocates the proceeds from gaming to various special funds.
SB1116	Treats a person who performed services in Hawaii pre-pandemic and then moved out to telework as a continuous resident of Hawaii.
SB1117	Requires tax credits to sunset or face a 1/3 annual reduction after five years.
SB1118	GET exemption for groceries and nonprescription drugs.  Four year phase-in.
SB1126	Adjustments to tax credit for household and dependent care services; indexes credit thresholds for inflation.
SB1128	GET exemption for medical services by physicians and APRNs acting as primary care provider.
SB1134	GET exemption for medical services.
SB1148	Five-year income tax credit for GET paid on certain aircraft service and maintenance expenses.  For small aircraft not more than 12,000 pounds.
SB1152	Establishes a landlord low-income tenant tax credit.
SB1208	Increases the low-income household renters’ income tax credit.
SB1209	Conforms the amount allowable for the Hawaiʻi expenses for household and dependent care services necessary for the gainful employment tax credit to federal tax code.
SB1210	Increases the refundable food/excise tax credit.
SB1214	Establishes a tax equal to seventy per cent of the manufacturer’s list price for electronic smoking devices and e-liquid products.
SB1215	Expands the definition of preceptor to receive income tax credits.
SB1234	Establishes a tax credit for condo owners whose association is increasing maintenance fees to comply with a county ordinance requiring an automatic fire sprinkler system or alternative fire prevention and fire safety system.
SB1237	Extends the sunset date of the motion picture, digital media, and film production income tax credit. Establishes the Hawaiʻi Film Commission.
SB1239	Exempts certain medical services, food, and rent from the general excise tax.
SB1250	Establishes a state income tax deduction for eligible contributions into the Hawaiʻi’s College Savings Program.
SB1266	Establishes a food manufacturer tax credit.
SB1280	[ATG-04] Increases fees for selling tobacco tax stamps.  Increases funding limits for special fund controlled by Attorney General.	Governor
SB1288	[BED-05] Consolidates the survey and certification requirements for the research activities tax credit.  Imposes a cap per taxpayer (including related entities).	Governor
SB1295	[BED-12] ConAm providing that the legislature may authorize political subdivisions, such as counties, to issue tax increment bonds which would not count toward the debt limit.	Governor
SB1347	[GOV-01] Adds new tax credit for teacher’s expenses. Increases the amounts for the income tax brackets, personal exemption amount and standard deduction amounts.	Governor
SB1348	[GOV-02] GET exemption for certain groceries, feminine hygiene products, incontinence products & over the counter drugs.	Governor
SB1349	[GOV-03] Establishes the visitor green fee program.  Charges nonresidents annual fee of $50 to use state-owned natural resources.	Governor
SB1350	[GOV-04] Establishes the Climate Impact Special Fund, allocates five cents per barrel from the barrel tax to the Climate Impact Special Fund.	Governor
SB1352	[GOV-06] GET exemption for construction of affordable housing units.	Governor
SB1353	[HHL-03] GET exemption for DHHL housing/homestead lot development.	Governor
SB1375	[HTH-07] Amends tobacco tax law to include e-cigs.  Hikes licensing fees.	Governor
SB1382	[HTH-17] Substantial hikes in the liquor tax.	Governor
SB1398	[TAX-01] Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to Internal Revenue Code.	Governor
SB1399	[TRN-01] Exempts the State from county stormwater user fees.	Governor
SB1401	[TRN-03] Emergency appropriation for newly established special fund to the Department of Transportation Highways Division’s Electric Bicycle and Electric Moped Rebate Program.	Governor
SB1408	[TRN-11] Establishes road usage charge for electric vehicles, eliminates vehicle registration surcharge for electric vehicles.	Governor
SB1437	Authorizes payment of Hawaiʻi income tax at the entity level through pass-through entities.
SB1445	Conforms the amount allowable for gainful employment tax credit to  the federal tax code. Increases the low—income household renters’ income tax credit and refundable food/excise tax credit.
SB1458	Establishes an Extended Producer Responsibility Program.
SB1460	Requires that electric vehicle ready parking for new construction be integrated as a criterion in the low-income housing tax credit qualified allocation plan.
SB1495	Clarifies requirements for film productions to claim the motion picture, digital media, and film production income tax credit.  Increases the annual cap, Expands the definition of qualified production.
SB1496	Increases the maximum value of the low-income household renters credit to $150 per qualified exemption for households.
SB1499	Income Tax and GET exemption for taro.
SB1534	Replaces the $50 annual vehicle registration surcharge for electric vehicles with a capped mileage-based road user fee for electric vehicles.
SB1555	GET exemption for SNAP/WIC groceries and non-prescription drugs.
SB1568	Surcharge on State Tax; Extension
SB1576	Reduces GET on the retail sale of groceries and nonprescription medication. Preserves the county surcharge on tax and the general excise tax on wholesales.
SB1579	Requires that any revenue derived from an access organization that receives public, education, and government access funds shall be deposited into the state general fund.
SB1582	Ensures that the $600,000,000 appropriated to the department of Hawaiian home lands in Act 279, Session Laws of Hawaiʻi 2022, is available for expenditure until June 30, 2025.
SB1591	Establishes the Public Places Special Fund. Allocates .005 per cent of the TAT to the Public Places Special Fund based on counties collection.
SB1599	Provides that any prohibition on the increase of prices of essential commodities during a state of emergency shall only apply to those commodities specifically listed for price protection
SB1602	Requires media to submit to the attorney general a yearly financial disclosure statement
SB1606	Surcharge on conveyance tax for prolonged vacant property.
SB1610	Establishes Media facilies and infrastructure tax credit. Increases and changes cap amount of the motion picture, digital media, and film production income tax credit
SB1612	Authorizes each county director of finance to waive certain abandoned vehicle tow, storage, and other charges, fees, and fines owed to the county.