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Here’s What We’re Following (Senate, 2024)

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 121 House bills out of 1293
We are following 120 Senate bills out of 1385
241 2678

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.

This year is the second year of a two-year legislative session.  Bills introduced last year are still alive if they are heard by one of this year’s committees and can make this year’s legislative deadlines.  Last year’s House bills that we are following can be found here.  Last year’s Senate bills that we are following can be found here.

2/15/2024 Reviewed Through SB3385
This Year’s Bills Start at SB2001
Highest Numbered Bill Now SB3385
Bill No. Brief Description Package Identifier Companion
SB2090 Establishes a tax credit for condo owners whose HOA increases fees for Establishes a tax credit for automatic fire sprinkler system required by ordinance. HB1532
SB2056 ConAm: Establishes surcharge on residential investment property valued at $3,000,000 or greater for the purpose of funding public education. HB1537
SB2662 Exempts unemployment compensation from state personal income tax beginning in the 2023 tax year. HB1612
SB2797 Creates a refundable water catchment income tax credit for a homeowner who installs, places in service, or maintains a water catchment system. HB1613
SB2625 Businesses within a federally designated opportunity zone get permanent SUI exemption and five-year exemption from GET and state income tax. HB1618
SB2046 Establishes family leave insurance program, half the cost of which would be paid by a new payroll levy on employers HB1658
SB2325 Taxes capital gains at the same rate as ordinary income. HB1660
SB2660 Establishes a refundable child tax credit of up to $650 per dependent, phasing out at AGI $115,000. HB1662
SB2473 Establishes a refundable credit for nonpaid family caregivers. Kupuna Caucus HB1769
SB2527 Reinstates the Technology Infrastructure Renovation Tax Credit for 2024-2026. HB1784
SB2206 Repeals the cap on the county transient accommodations tax (now 3%). Maui County Council HB1875
SB2426 (Part 4): Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool HB1892
SB2300 Extends the sunset for historic preservation tax credit to 12/31/30, increases statewide cap incrementally. HB1918
SB2644 Establishes the legislative budget office to produce fiscal analyses and reports on bills impacting state or county finances. HB2022
SB2651 Makes permanent the exemption from school impact fees for housing developed by DHHL. HB2030
SB2654 GET and Use Tax exemption for amounts related to planning, design, financing, or construction for development of Hawaiian home lands. HB2034
SB2921 Technical corrections to the $600 million appropriation to DHHL by Act 279, SLH 2022. HB2076
SB2525 Establishes a carbon tax and a credit for resident taxpayers. HB2178
SB2874 Non-refundable income tax credit for landlords who lease a unit to a tenant with a pet for 6+ months. HB2187
SB3376 Establishes the Hawaiʻi gaming control commission. Imposes wagering tax on gross receipts. Authorizes a 10-year license for one entity to operate online poker and sportsbook betting. HB2259
SB3377 Authorizes a 10-year license for 1 poker and sportsbook gaming facility in a special district designated for tourism in a county with over 500,000 residents and that is not in a hotel. stablishes the Hawaiʻi gaming control commission. Imposes wagering tax on gross receipts. Creates the state gaming fund and compulsive gambler assistance program. HB2260
SB2574 Establishes a tax credit for importing renewable fuel.  Amends existing renewable fuels production credit. HB2296
SB2856 Increases the Rental Motor Vehicle Surcharge from $2 to $7. HB2301
SB2725 When a pass-through entity pays Hawaii tax on behalf of its owners, the credit may be carried forward for Hawaii income tax purposes (unlike credit for out-of-state taxes paid). HB2307
SB3030 [ATG-02] Increases cigarette stamp fees and earmarks it for Tobacco Enforcement Special Fund. Governor HB2341
SB3044 [BED-04] Extends sunset date of research activities tax credit.  Consolidates survey and certification requirements.  Adds cap applicable to applicant and related entities. Governor HB2355
SB3049 [BED-10] GET exemption for development of film studio facilities.  Raises annual film credit cap. Governor HB2360
SB3051 [BED-17] ConAm:  Allows counties to issue tax increment bonds, and excludes such bonds from funded debt of the counties. Governor HB2362
SB3052 [BED-19] Conforming statute amendments if BED-17 ConAm is enacted. Governor HB2363
SB3053 [BED-20] Conveyance tax rate increases.  Adds an exemption for a conveyance to an owner-occupant or renter-occupant. Governor HB2364
SB3067 [BUF-07] Moves Hurricane Reserve Trust Fund into the State Treasury.  Other technical amendments. Governor HB2378
SB3070 [BUF-10] Reduces the amortization of the ERS fund from 30 to 20 years following recent actuarial guidance. Governor HB2381
SB3081 [CCA-09] Changes captive insurer law.  Allows for a new captive insurer to be exempt from tax for its first year. Governor HB2392
SB3093 [GOV-01] (Green Affordability Plan) Provides for indexing for inflation income tax brackets, standard deduction, personal exemption, and certain credits. Governor HB2404
SB3095 [GOV-03] Adds a $25 TAT per accommodation to fund a newly created climate health and environmental action special fund. Governor HB2406
SB3102 [GOV-12] Extends the GET exemption for affordable housing and removes annual cap. Governor HB2413
SB3105 [GOV-15] GET and TAT amnesty for converting a transient rental to a long-term rental.  Conveyance tax exemption for real property furnished as a transient accommodation for 18 months beginning January 2023.  Income tax capital gain exemption for certain transient accommodations sold before 2026. Governor HB2416
SB3108 [HHL-05] Removes sunset date on exemption from school impact fees for DHHL developed housing. Governor HB2419
SB3109 [HHL-06] Technical corrections to $600 million appropriation in Act 279, 2022. Governor HB2420
SB3173 [TAX-01] Conforms the Income Tax and Estate/GSTT laws to federal Code as of 12/31/2023. Governor HB2484
SB3174 [TAX-02] Repeals tax clearance certified copy fee.  Adds penalties for failure to report taxable rents.  Increases penalty for misrepresenting the absence of GET in purchase price. Governor HB2485
SB3175 [TAX-03] Authorizes the Department of Taxation to serve administrative subpoenas outside the State. Governor HB2486
SB3176 [TAX-04] Provides deadlines for taxpayers under audit to comply with demands to produce documents and evidence. Documents not produced will be precluded upon appeal unless reasonable cause for nonproduction is shown. Governor HB2487
SB3177 [TAX-05] Requires the chair of the Board of Review to have experience in Hawaii state taxes. Governor HB2488
SB3178 [TAX-06] Permanently exempts senior software developers in the Department of Taxation from civil service. Governor HB2489
SB3183 [TRN-06] Adopts a road usage charge. Authorizes counties to adopt a county level charge.  Repeals the $50 cap on the charge on 7/1/2028. Governor HB2494
SB3193 [UOH-09] Increases the tax on cigarettes by 2c per stick. Benefits several special funds. Governor HB2504
SB2531 Amends the state and county contributions to the Hawaiʻi Employer-Union Health Benefits Trust Fund for employees hired after 6/30/2024. HB2518
SB2530 Amends the composition of the Hawaiʻi employer-union health benefits trust fund board of trustees. HB2519
SB2995 Requires out-of-state attorneys appearing in a local court or arbitration to have a GET license number and agree to pay (with local counsel) all state income tax due on Hawaii activities. HB2570
SB3309 Earmarks additional barrel tax for the electric vehicle charging system subaccount. HB2616
SB2169 GET exemption for medical, dental services for Medicaid, Medicare, or TRICARE recipients HB2627
SB3005 Increases conveyance tax rate.  Repeals separate rate schedule for condo/house where purchaser is ineligible for a homeowner’s exemption.  Overhauls earmarks. HB2629
SB3289 Amends the definition of Hawaii taxable estate to provide that the marital deduction under section 2056 of the Internal Revenue Code shall apply to the passage of any interest in property to any immediate family member. HB2652
SB3345 Conforms Hawaii estate tax laws to the operative provisions of the Internal Revenue Code, Establishes an estate tax deduction for the value of closely held business interests HB2653
SB2958 Revisor’s Bill.  Includes technical changes to income tax and TAT. HB2660
SB2178 Allows county surcharge on state tax to be used for private road maintenance. HB2673
SB3234 Hikes the TAT, Conveyance Tax with the additional funds to provide stabiization of property insurance. HB2686
SB2978 Establishes an income tax credit to incentivize the voluntary relinquishment of private water systems. HB2694
SB3344 Establishes the Hawaiʻi wildfire relief fund and corporation to provide compensation for property damage resulting from catastrophic wildfires in the State. HB2700
SB3288 Establishes an excise tax at a rate of 50 cents per premium cigar, Establishes a definitions for “premium cigar” &  “characterizing flavor” HB2741
SB2952 Authorizes each county to assess a monthly cesspool pollution fee beginning in 7/1/2025 on real properties containing a cesspool. HB2743
SB3360 Updates the Renewable Fuels Production Tax Credit HB2767
SB3385 Establishes electronic smoking device & e-liquid directory maintained by DoTax, requires annual certification stating compliance with federal regulations HB2794
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.
SB2044 Establishes that the transfer of a controlling interest in an entity that owns real property in the state shall be subject to the conveyance tax.
SB2096 Establishes a separate tax rate for qualified small brewers.
SB2108 Allows a condominium association that claims a Renewable Energy Technologies Income Tax Credit  to transfer the credit
SB2110 Adds cap on tax credit for research activities,  additional requirements and certifications to receive tax credit
SB2117 Income tax credit for “preceptor”, amends definition of “preceptor”
SB2139 Imposes a cap on costs charged to reproduce certain government records.
SB2166 Establishes Visitor Impact Special Fund
SB2171 GET exemption for electric vehicle charging infrastructure
SB2279 Requires qualified tuition reduction for graduate assistants enrolled in graduate level coursework to be considered taxable income.
SB2357 Green Environmental Fee Program with associated special fund.
SB2383 Repeals the fuel tax credit for commercial fishers.
SB2399 GET exemption for the sale of produce by a farmer.
SB2432 Establishes a food manufacturer tax credit.  Manufacturer includes producer of value-added processed, agricultural, or food products.
SB2496 Tax credit for installation of qualified gray water systems certified by DOH.
SB2497 Amends R&D tax credit to increase cap, extend sunset to 2029, redefine eligible business.
SB2514 Requires out-of-state attorneys appearing in a local court or arbitration to have a GET license number and agree to pay (with local counsel) all state income tax due on Hawaii activities.
SB2528 Disallows the dividends paid deduction for REITs unless they provide affordable housing in the State.
SB2540 Reinstates the Cesspool Upgrade Credit retroactive to 2021.
SB2547 Establishes income tax credits for employers who offer employer-provided or employer-sponsored child care services for their employees.
SB2633 Reinstates the Cesspool Upgrade Credit for 2025 through 2029.
SB2662 Exempts unemployment compensation from state personal income tax beginning in the 2023 tax year. HB1612
SB2701 Reduces the pass-through entity level tax rate and allows the tax credit to be carried forward.
SB2732 Limits collection of motor vehicle fee delinquencies to three consecutive years if the vehicle is more than 25 years old.
SB2743 Authorizes certain counties to use county surcharge on state tax revenues and fuel tax revenues for the repair and maintenance of private roadways that are open to and used by the public.
SB2807 Establishes an annual tax credit for qualified physicians who actively practice medicine in rural areas of the state.
SB2831 Allows DOTAX to assist counties in administering county TAT in years 2025 and 2026.
SB2857 Establishes an income tax credit for GET paid on qualified aircraft service and maintenance expenses.  Sunsets 12/31/2029.
SB2858 For the motion picture, digital media, and film production credit, disqualifies amounts paid to independent contractors as creditable expenses.
SB2863 Requires that a portion of state moneys be deposited in a state-owned bank. Takes effect after a state-owned bank is established.
SB2868 New tax on online fantasy sports at __% of gross revenues of the registrant.
SB2892 Establishes a fee of $___ on the sale of new combustion engine-powered mopeds.
SB2900 Establishes a ridesharing fee of 25c per ride to go to State Highway Fund.
SB2906 Establishes an annual fee of $__ per acre on landowners who own more than 500 acres.   DLNR to collect it.
SB2959 Income tax credit for medically-related travel expenses not covered by insurance.
SB3008 ConAm:  Allows counties to issue tax increment bonds, and excludes such bonds from funded debt of the counties.
SB3022 Establishes a ridesharing fee. Deposits taxes collected into the State Highway Fund.
SB3023 Adds cap on tax credit for research activities,  additional requirements and certifications to receive tax credit.
SB3200 Establishes under the Department of Health a Smoking Sensor Rebate Program
SB3201 Establishes the multifamily housing accessibility modifications grant program to facilitate the installation of accessibility modifications HB2571
SB3213 Requires 1% of TAT to be allocated to DHHL for affordable housing to those on DHHL waiting list
SB3238 Establishes Aquaculture investment tax credit
SB3240 (Part 3) Increases barrel tax to fund Maui infrastructure resiliency revolving fund
SB3245 Various annual motor vehicle fees and tax exemption for disabled veterans
SB3247 Establishes Interisland produce shipping tax credit
SB3263 Establishes Hawaii home energy assistance program and associated special fund.
SB3265 Establishes Hawaii Film Advisory Council, increases film tax credit cap, extends sunset date of tax credit.
SB3275 Increases the liquor tax and adjusts it for future inflation
SB3276 Requires the rental motor vehicle surcharge tax to be pro-rated if the vehicle is rented or leased for a portion of the day
SB3280 Increases and adjusts the amounts for the income tax brackets and personal exemption and standard deduction amounts by cost of living factor
SB3292 Increases the cigarette tax rate and amends the disposition of the cigarette tax revenues
SB3302 Establishes Farming income tax credit.
SB3342 Establishes a spay and neuter special fund and an advisory committee for the special fund. Allows funds from an income tax check-off to be deposited into the spay and neuter special fund.
SB3348 Changes the state registration fee and the state vehicle weight tax amounts.
SB3368 Requires DOE to establish a teacher loan forgiveness program to assist in the payment of loans HB2605
SB3381 Establishes the Lele community district to facilitate rebuilding in Lahaina. Establishes the Lele community special fund.
SB3382 Establishes an income tax credit to encourage investment in businesses affected by the 2023 Lahaina wildfire
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