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 | HB2807 | Added to Hearing Notification |
| This Year’s Bills Start at | HB1515 | ||
| Highest Numbered Bill Now | HB2807 | Added to Measure Tracking | |
| Bill No. | Brief Description | Package Identifier | Companion |
| HB1517 | Reestablishes the tourism special fund to be expended by HTA and allocates revenues from the TAT . | ||
| HB1532 | Establishes a tax credit for condo owners whose HOA increases fees for automatic fire sprinkler system required by ordinance. | SB2090 | |
| HB1537 | ConAm: Establishes surcharge on residential investment property valued at $3,000,000 or greater for the purpose of funding public education. | SB2056 | |
| HB1572 | Limits the exclusion from gross income to pensions received for past services provided in the State | ||
| HB1592 | Increases the maximum amount of conveyance tax revenues allocated to the land conservation fund. | ||
| HB1612 | Exempts unemployment compensation from state personal income tax beginning in the 2023 tax year. | SB2662 | |
| HB1613 | Establishes refundable income tax credit for installation of residential water catchment system (1000 gallon minimum capacity). | SB2797 | |
| HB1618 | Creates permanent exemption from unemployment insurance contributions and temporary GET and income tax exemption for businesses within federally designated opportunity zone | SB2625 | |
| HB1620 | Reduces the pass-through entity level tax rate and allows the nonrefundable tax credit to be carried forward | ||
| HB1628 | Imposes the conveyance tax on certain transfers of real property at the lowest tax rate. | ||
| HB1634 | Prohibits the counties from levying minimum real property taxes upon property that would be greater than the real property tax levied under the county’s standard tax rate for the property. | ||
| HB1652 | Income tax credit for educational supplies for DOE and head start program teachers, librarians, aides | ||
| HB1658 | Establishes family leave insurance program, half the cost of which would be paid by a new payroll levy on employers | SB2046 | |
| HB1660 | Requires capital gains to be taxed at ordinary income rates. | SB2325 | |
| HB1662 | Establishes a refundable child tax credit of up to $650 per dependent, phasing out at AGI $115,000 | SB2660 | |
| HB1675 | GET exemption for medical services provided by physicians and APRNs acting as primary care provider. | ||
| HB1699 | GET exemption for food and medical services | House Minority Caucus | |
| HB1700 | Eliminates state income tax. | House Minority Caucus | |
| HB1707 | Amends the amount of total income tax credits available. | House Minority Caucus | |
| HB1724 | GET exemption for precious metal bullion sales. | House Minority Caucus | |
| HB1728 | Establishes tax credits for condominium insurance policies. | House Minority Caucus | |
| HB1729 | Establishes a cost-of-living adjustment factor to annually adjust income tax to the Urban Hawaii Consumer Price Index. | House Minority Caucus | |
| HB1732 | Kamaaina come home income tax credit. | House Minority Caucus | |
| HB1738 | Directs DoTax/DBEDT to study feasibility of replacing the income and general excise taxes with a new tax. | House Minority Caucus | |
| HB1769 | Establishes tax credit for nonpaid family caregivers. | Kupuna Caucus | SB2473 |
| HB1776 | Increases applicable percentage of employment related expenses that may be claimed for the household and dependent care services tax credit, adds new definition of cost of living factor. | Keiki Caucus | |
| HB1784 | Temporarily reinstates the technology infrastructure renovation tax credit and expands the definition of “technology-enabled infrastructure”. | SB2527 | |
| HB1788 | Adds cap on tax credit for research activities, additional requirements and certifications to receive tax credit. | ||
| HB1790 | Exempts qualified disabled veterans from various annual motor vehicle fees and taxes. | ||
| HB1803 | Reduces the pass-through entity level tax rate and allows the tax credit to be carried forward. | ||
| HB1804 | Requires that income tax credits established or renewed after 12/31/2024 include a 5-year sunset or an annual 1/3 reduction | ||
| HB1805 | Adds procedural safeguards for “payment under protest” lawsuits. | ||
| HB1806 | Conforms statutory provisions for tax appeals with judiciary procedures, allows appeal to be filed within 30 days after “decision” or “final judgment.” | ||
| HB1817 | Establishes a one time tax amnesty program. | ||
| HB1875 | Repeals the maximum tax rate of the county transient accommodations tax. | Maui County Council | SB2206 |
| HB1892 | (Part 4): Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool | SB2426 | |
| HB1910 | Establishes a telework tax credit for small business employers who allow 30%+ of employees to telework. | ||
| HB1918 | Extends the sunset on historic preservation tax credit to 2030, incrementally increases statewide cap. | SB2300 | |
| HB1947 | Reduces the minimum number of years of credited service to be eligible for vested benefit status for service retirement allowance purposes. | ||
| HB1957 | Amends R&D tax credit to increase cap, extend sunset to 2029, redefine eligible business. | ||
| HB1982 | Adds a new liquor tax category of “low alcohol by volume spirits beverage” to prevent such beverages from being taxed at the distilled spirits rate. | ||
| HB2005 | Requires taxpayers be given notice of and opportunity to cure any failure to meet requirements of motion picture, digital media, and film production tax credit. | ||
| HB2007 | Housing; Short Form | ||
| HB2022 | Establishes the legislative budget office to produce fiscal analyses and reports on bills impacting state or county finances. | SB2644 | |
| HB2023 | Limits collection of motor vehicle fee delinquencies to five consecutive years. | ||
| HB2030 | Makes permanent the exemption from school impact fees for housing developed by DHHL. | SB2651 | |
| HB2034 | GET and Use Tax exemption for amounts related to planning, design, financing, or construction for development of Hawaiian home lands. | SB2654 | |
| HB2057 | Establishes an alternative routes general excise tax surcharge to be assessed on the sale of new motor vehicles. | ||
| HB2076 | Technical corrections to the $600 million appropriation to DHHL by Act 279, SLH 2022. | SB2921 | |
| HB2081 | Increases the TAT by 1 percentage point and adds a per-accommodation minimum tax of $50. | ||
| HB2091 | Repeals DOE School Impact Fees. | ||
| HB2113 | Establishes a new Pharmacist Workforce Assessment Fee, to be paid biennially. | ||
| HB2120 | Allows residents to pay vehicle registration fees biannually. Limits collectible delinquency to current year plus one back year. | ||
| HB2126 | Establishes a tax credit for small businesses who provide bonuses for their employees. | ||
| HB2178 | Establishes a carbon tax and a credit for resident taxpayers. | SB2525 | |
| HB2187 | Non-refundable income tax credit for landlords who lease a unit to a tenant with a pet for 6+ months. | SB2874 | |
| HB2235 | Reclassifies or repeals non-general funds of DLIR. | ||
| HB2236 | Reclassifies or repeals non-general funds of Dept of Agriculture. | ||
| HB2237 | Repeals Hazard Mitigation Special Fund. | ||
| HB2238 | Reclassifies or repeals non-general funds of DAGS. | ||
| HB2239 | Reclassifies or repeals non-general funds of B&F. | ||
| HB2259 | New tax on online poker and sportsbook betting based on gross profits of the registrant. 70% for year 1, drops by 5% increments in later years. Also imposes GET at __%. | SB3376 | |
| HB2260 | New tax on online poker and sportsbook betting based on gross profits of the registrant. 70% for year 1, drops by 5% increments in later years. Also imposes GET at __%. | SB3377 | |
| HB2271 | Workforce development incentive rebate program | ||
| HB2296 | Establishes a tax credit for importing renewable fuel. Amends existing renewable fuels production credit. | SB2574 | |
| HB2301 | Increases the Rental Motor Vehicle Surcharge from $2 to $7. | SB2856 | |
| HB2307 | 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). | SB2725 | |
| HB2341 | [ATG-02] Increases cigarette stamp fees and earmarks it for Tobacco Enforcement Special Fund. | Governor | SB3030 |
| HB2355 | [BED-04] Extends sunset date of research activities tax credit. Consolidates survey and certification requirements. Adds cap applicable to applicant and related entities. | Governor | SB3044 |
| HB2360 | [BED-10] GET exemption for development of film studio facilities. Raises annual film credit cap. | Governor | SB3049 |
| HB2362 | [BED-17] ConAm: Allows counties to issue tax increment bonds, and excludes such bonds from funded debt of the counties. | Governor | SB3051 |
| HB2363 | [BED-19] Conforming statute amendments if BED-17 ConAm is enacted. | Governor | SB3052 |
| HB2364 | [BED-20] Conveyance tax rate increases. Adds an exemption for a conveyance to an owner-occupant or renter-occupant. | Governor | SB3053 |
| HB2378 | [BUF-07] Moves Hurricane Reserve Trust Fund into the State Treasury. Other technical amendments. | Governor | SB3067 |
| HB2381 | [BUF-10] Reduces the amortization of the ERS fund from 30 to 20 years following recent actuarial guidance. | Governor | SB3070 |
| HB2392 | [CCA-09] Changes captive insurer law. Allows for a new captive insurer to be exempt from tax for its first year. | Governor | SB3081 |
| HB2404 | [GOV-01] (Green Affordability Plan) Provides for indexing for inflation income tax brackets, standard deduction, personal exemption, and certain credits. | Governor | SB3093 |
| HB2406 | [GOV-03] Adds a $25 TAT per accommodation to fund a newly created climate health and environmental action special fund. | Governor | SB3095 |
| HB2413 | [GOV-12] Extends the GET exemption for affordable housing and removes annual cap. | Governor | SB3102 |
| HB2416 | [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 | SB3105 |
| HB2419 | [HHL-05] Removes sunset date on exemption from school impact fees for DHHL developed housing. | Governor | SB3108 |
| HB2420 | [HHL-06] Technical corrections to $600 million appropriation in Act 279, 2022. | Governor | SB3109 |
| HB2484 | [TAX-01] Conforms the Income Tax and Estate/GSTT laws to federal Code as of 12/31/2023. | Governor | SB3173 |
| HB2485 | [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 | SB3174 |
| HB2486 | [TAX-03] Authorizes the Department of Taxation to serve administrative subpoenas outside the State. | Governor | SB3175 |
| HB2487 | [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 | SB3176 |
| HB2488 | [TAX-05] Requires the chair of the Board of Review to have experience in Hawaii state taxes. | Governor | SB3177 |
| HB2489 | [TAX-06] Permanently exempts senior software developers in the Department of Taxation from civil service. | Governor | SB3178 |
| HB2494 | [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 | SB3183 |
| HB2504 | [UOH-09] Increases the tax on cigarettes by 2c per stick. Benefits several special funds. | Governor | SB3193 |
| HB2518 | Amends the state and county contributions to the Hawaiʻi Employer-Union Health Benefits Trust Fund for employees hired after 6/30/2024. | SB2531 | |
| HB2519 | Amends the composition of the Hawaiʻi employer-union health benefits trust fund board of trustees | SB2530 | |
| HB2570 | 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. | SB2995 | |
| HB2587 | Eliminates the income tax for single and heads-of-household filers making less than $20,000 a year or $40,000 a year for joint filers and scale low- and middle-income tax rates more slowly. | ||
| HB2589 | Establishes a three-year surcharge on the liquor tax. Repeals 6/30/2027. | ||
| HB2616 | Earmarks additional barrel tax for the electric vehicle charging system subaccount. | SB3309 | |
| HB2624 | Increases liquor tax rates and earmarks the increase to the substance abuse treatment special fund. | ||
| HB2627 | GET exemption for medical, dental services for Medicaid, Medicare, or TRICARE recipients | SB2169 | |
| HB2629 | Increases conveyance tax rate. Repeals separate rate schedule for condo/house where purchaser is ineligible for a homeowner’s exemption. Overhauls earmarks. | SB3005 | |
| HB2652 | For estate tax purposes, the marital deduction applies to the passage of any property to any immediate family member. | SB3289 | |
| HB2653 | For estate tax purposes, establishes a deduction for the value of closely held business interests. | SB3445 | |
| HB2660 | Revisor’s Bill. Includes technical changes to income tax and TAT. | SB2958 | |
| HB2673 | Allows part of the GE and fuel taxes generated by the counties to be used to maintain private roadways that are open to the public. | SB2178 | |
| HB2686 | Hikes the TAT, Conveyance Tax with the additional funds to provide stabilization of property insurance. | SB3234 | |
| HB2687 | Doubles the Barrel Tax with the additional funds to support a resilience hub and network grant program that would support protection from extreme weather, resiliency against power outages, and similar. | ||
| HB2688 | Establishes an additional tax to be paid on the sale of a gasoline powered motor vehicle based on its MPG. | ||
| HB2694 | Establishes an income tax credit to incentivize the voluntary relinquishment of private water systems. | SB2978 | |
| HB2700 | Establishes the Hawaiʻi wildfire relief fund and corporation to provide compensation for property damage resulting from catastrophic wildfires in the State. | SB3344 | |
| HB2732 | Eliminates state taxes on gasoline and diesel fuel for motor vehicles. | ||
| HB2733 | Reduces the tax rate by fifty per cent for all tax brackets except the highest four. | ||
| HB2734 | Increases the capital gains tax rate for individuals and corporations. For foreign taxpayers and corporations this rate goes to 150%. | ||
| HB2741 | Sets the tobacco tax for a premium cigar at 50 cents. | SB3288 | |
| HB2743 | Authorizes each county to assess a monthly cesspool pollution fee beginning in 7/1/2025 on real properties containing a cesspool. | SB2952 | |
| HB2762 | Establishes the Hawaii Gaming Commission. Imposes wagering tax on gross gaming revenue. Creates the State Gaming Fund | ||
| HB2767 | Updates the Renewable Fuels Production Tax Credit | SB3360 | |
| HB2778 | Establishes a surcharge on the state transient accommodations tax for transient vacation rental units located outside a zoned resort area. | ||
| HB2779 | Incrementally increases the amount of the income tax standard deduction from 2024 to 2031. | ||
| HB2780 | Incrementally amends income tax rates for every other taxable year beginning after 12/31/2024. | ||
| HB2781 | Establishes a surcharge on general excise and use taxes, repeal of the county surcharge on state tax | ||
| HB2794 | Establishes electronic smoking device & e-liquid directory maintained by DoTax, requires annual certification stating compliance with federal regulations | SB3385 | |
| HB2806 | Establishes the Hawaiʻi opioid litigation proceeds special fund. |
Leave a Reply
You must be logged in to post a comment.