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.
| We are following | 162 | House bills out of | 1503 |
| We are following | 152 | Senate bills out of | 1669 |
| 314 | 3172 |
It sometimes takes us a while to catch up to the Legislature, so please be patient! During bill introduction we update this page often.
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.
| 2/10/2025 | Reviewed Through | HB1503 | |
| This Year’s Bills Start at | HB1 | ||
| Highest Numbered Bill Now | HB1503 | ||
| Bill No. | Brief Description | Package Identifier | Companion |
| HB10 | Allows direct sale of large cigars and pipe tobacco to adult consumers for personal use. | ||
| HB59 | Exempts disabled veterans from certain vehicle fees and taxes. | ||
| HB81 | Establishes telework tax credit | ||
| HB82 | Allows direct sale of large cigars and pipe tobacco to adult consumers for personal use. | ||
| HB85 | Restores 10% earmark from conveyance tax revenues to land conservation fund | ||
| HB92 | Tax Credit for agricultural businesses as a qualified high technology business for certain research activities. | ||
| HB105 | Establishes income tax credit for purchase of electric garbage trucks. | ||
| HB109 | Increases deposit and refund value for beverage containers from $.05-$.10 | ||
| HB116 | Makes Worldwide Combined Reporting method mandatory for income tax purposes. | ||
| HB179 | Makes permanent the amendments made by Act 163, SLH 2023, to the state earned income tax credit and refundable food/excise tax credit. | ||
| HB180 | Exempts from GET groceries that are eligible under the supplemental nutrition assistance program. | ||
| HB182 | Permanently increases the state earned income tax credit to fifty per cent of the federal earned income tax credit. | ||
| HB183 | Authorizes each qualifying individual taxpayer to claim an additional EITC if the taxpayer claims any dependent under the age of eighteen. | ||
| HB202 | Changes the UI Tax definition of “adequate reserve fund” for years 2026 to 2030 (drives up rates). | ||
| HB223 | Establishes Special Fund to support pharmacist workforce assessment and planning, to be funded by pharmacist workforce assessment fee. | ||
| HB232 | Establishes 2-year pilot program to reduce income tax for zip code 96792 (Waianae). | ||
| HB234 | Changes income tax brackets for years 2026 forward. Repeals presently scheduled bracket changes for 2027 and 2029. | ||
| HB247 | Allows incentive payments to Hawaii public school owners of ABLE savings accounts. | ||
| HB260 | Eliminates state taxes on gasoline and diesel fuel for motor vehicles. Requires savings be passed from distributor to consumer. | ||
| HB263 | Creates an exemption to the vehicle weight tax for full-time college students. | ||
| HB269 | Creates different capital gains tax rates for nonresidents and foreign corporations. | ||
| HB281 | Exempts food and groceries from the general excise tax. Expands a 2024 GET exemption to all medical and dental services. | House Minority Caucus | |
| HB282 | Provides an income tax deduction for tips received by tipped employees. | House Minority Caucus | |
| HB283 | Eliminates the state individual income tax. | House Minority Caucus | |
| HB285 | Tax credits for insurers covering condo owners and AOAOs, and additional redits to insurers incorporated in the State. | House Minority Caucus | |
| HB286 | Updates the Individual Housing Account statute to reflect the current cost of housing down-payments more accurately. | House Minority Caucus | |
| HB296 | Requires the office of legislative analyst to produce publicly available fiscal notes on all fiscal bills. | House Minority Caucus | |
| HB303 | Expands the healthcare preceptor tax credit. | ||
| HB311 | GET exemption for all medical services. | ||
| HB326 | Increases %age of expenses creditable for the household and dependent care services tax credit for five years. Repeals 6/30/2030. | ||
| HB330 | Places oversight of the School Impact Fee Program under the School Facilities Authority Board. | SB168 | |
| HB354 | Appropriation for DCCA to plan/administer tax credits for emergency preparedness for low income residences. | SB696 | |
| HB355 | Establishes a nonrefundable individual income tax credit for expenses paid to retrofit a residence with wind resistive devices. | SB697 | |
| HB375 | Allows county surcharges on GET to be extended through 2045. | Hawaiʻi State Association of Counties | |
| HB376 | Re-establishes a cesspool upgrade, conversion, or connection tax credit. | Hawaiʻi State Association of Counties | SB472 |
| HB377 | Conveyance tax hike. Establishes new rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. | Hawaiʻi State Association of Counties | |
| HB422 | Repeals school impact fees. Transfers unencumbered balances of the school impact fee subaccounts to School Facilities Special Fund. | ||
| HB426 | Expands the powers of the Hawaii Property Insurance Association and reactivates the Hawaii Hurricane Relief Fund. | ||
| HB441 | Increases the cigarette tax and amends the cigarette tax disposition of revenues. | ||
| HB455 | Establishes the Hawaii start-up business loan program and program special fund. | ||
| HB476 | Increases the maximum capital gains tax rate to 9%. Increases the alternative capital gains tax for corporations to 5%. | ||
| HB489 | Imposes the GET on the imputed rental value plus value of typical purchases made by a renter of vacant residential real property. | ||
| HB499 | Refundable income tax credit of 40% of qualified expenses in connection with the resiliency of the food and beverage supply chain. | ||
| HB504 | TAT hike to __%; imposes minimum per-night tax of $20 on rooms awarded through a membership, loyalty, or rewards program. | ||
| HB513 | Allows renewable energy technologies credit for a solar energy system retrofit to include battery storage. | ||
| HB520 | Income tax exemption for tips. | Small Business Caucus | |
| HB522 | Establishes a general excise tax holiday on the first Saturday of each month for small businesses within the State. | Small Business Caucus | |
| HB535 | Establishes a three-year surcharge of __ cents per drink on the liquor tax. Repeals 06/30/2028. | ||
| HB547 | Establishes Spay and Neuter Special Fund, Income Tax Check-off | SB1023 | |
| HB567 | Income tax deduction for tips. | ||
| HB568 | Requires the office of legislative analyst to produce publicly available fiscal notes on all fiscal bills. | ||
| HB572 | Exempts food and groceries from the general excise tax. Expands a 2024 GET exemption to all medical and dental services. | ||
| HB574 | Establishes an income tax credit of $3,000 for retired service members of the Hawaii National Guard. | ||
| HB575 | Income tax deduction for tips. | ||
| HB577 | Authorizes a tax credit for businesses that pay the public transportation costs of employees. Oahu only, sunsets after 2029. | ||
| HB604 | Hikes TAT by 1% with the additional money going to the Hawaiian Home General Loan Fund. | Native Hawaiian Affairs Caucus | |
| HB653 | Closes or reclassifies certain non-general funds of DLNR, as recommended in Auditor’s Report No. 24-08. | ||
| HB655 | Limits the required payment of unpaid motor vehicle taxes and fees to those in the most recent 5 consecutive years of delinquency. | ||
| HB657 | Exempts disabled veterans from State vehicle weight tax and repeals the exemption from annual vehicle registration fee. | ||
| HB690 | Income tax credit for taxpayers who install, place in service, or repair a water catchment system or who purchase water delivery services. | ||
| HB694 | Establishes a refundable child tax credit. | ||
| HB701 | Establishes a refundable Family Caregiver Tax Credit for nonpaid family caregivers. | Kupuna Caucus | |
| HB707 | Establishes a state income tax deduction for contributions made to Hawaiʻi 529 accounts through the college savings program. | ||
| HB739 | Establishes the Kamaaina Homes Program to provide funding to the counties to purchase voluntary deed restrictions from eligible homeowners or homebuyers. | SB490 | |
| HB740 | Establishes the Accessory Dwelling Unit Financing and Deed Restriction Program | SB491 | |
| HB752 | Environmental Stewardship Fee: DLNR to collect a fee from visitors for a license to visit a state park, forest, hiking trail, or other state natural area. | Environmental Legislative Caucus | |
| HB753 | Enhances the household and dependent care services credit and extends the 2023 temporary enhancements to 6/30/2030. | Keiki Caucus | |
| HB759 | Requires corporations to report income of all foreign subsidiaries, and all transactions and taxes paid in other states. Establishes a Corporate Tax Law Task Force. | ||
| HB760 | Replaces the barrel tax with a carbon tax. Establishes a credit to mitigate the effect of the tax on lower-income taxpayers. | ||
| HB795 | Appropriates money to tax credit, rainy day fund, or OPEB per Constitution art VII sec 6. | ||
| HB796 | Requires that income tax credits include a five-year sunset or an annual one-third reduction, beginning with the sixth year of the credit. | ||
| HB801 | Short form bill relating to taxation. | ||
| HB847 | Broadens “employer” under Hawaii Retirement Savings Program. Requires automatic enrollment unless the employee opts out. | SB855 | |
| HB853 | Establishes a refundable Family Caregiver Tax Credit for nonpaid family caregivers. | ||
| HB876 | Amends definitions of “eligible student” and “preceptor” under the qualifications for the healthcare preceptor tax credit and those eligible for the tax credit. | ||
| HB882 | Amends the amount of total income tax credits available for the Film Industry Tax Credit. Increases the annual per production and aggregate caps. | ||
| HB889 | Provides Hawaii taxpayers with a refundable transient accommodations tax credit. | ||
| HB916 | Allows state low-income housing tax credit to be used to offset TAT liability, limited to state TAT imposed in the same county as low-income building. | ||
| HB928 | Increases the income tax rate on the highest income earners in the State by establishing a new tax bracket, effective in 2030. | ||
| HB929 | Establishes a surcharge on the conveyance tax upon the net capital gain from the transfer or conveyance of agricultural land. | SB247 | |
| HB933 | Reduces GET on SNAP and WIC eligible groceries and nonprescription drugs by one-half per cent. | SB875 | |
| HB937 | GET exemption for grants received from the federal Restaurant Revitalization Fund (RRF), requires refund of GET paid by eligible businesses for RRF grants. | ||
| HB939 | Defines “low alcohol by volume spirits beverage”. Establishes a tax on low alcohol by volume spirits beverages. | SB641 | |
| HB946 | Establishes a carbon displacement tax credit for producers of locally produced goods. | ||
| HB947 | Disallows the dividends paid deduction for real estate investment trusts. | ||
| HB949 | Clarifies allocation, transfer, sale or assignment of a low-income housing tax credit, extends sunset date of Act 129, Session Laws of Hawaii 2016 from 2027 to 2032. |
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| HB955 | Amends GET exemption for health care-related goods and services purchased under Medicaid, Medicare, or TRICARE to include nurse entrepreneur. | ||
| HB959 | GET exemption for groceries and nonprescription drugs. Incrementally increases the GET. Removes state income tax on unemployment compensation. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and exemption amount for the low-income household renters’ income tax credit. Removes the tax liability for the first $100,000 of individual income earned. Establishes the Maui Recovery Special Fund. | ||
| HB972 | Authorizes condominium associations and planned community associations located in a zoning district that allows for transient vacation rentals to impose an impact fee. | ||
| HB976 | Establishes the sustainable aviation fuel import tax credit. Amends renewable fuels production tax credit. | SB995 | |
| HB979 | Requires that a current GET license number for any rental income be filed with the complaint to the court for summary possession proceedings. | ||
| HB982 | Establishes the Wildfire Recovery Fund. Allows securitization for electric utilities. | ||
| HB1001 | [ATG-14] Establishes the Maui Wildfires Settlement Trust Fund to be administered by the Attorney General. | Governor | SB1320 |
| HB1014 | [BED-22] Amends use and extends collection of county surcharge revenues in counties having a population of 500,000 or less. | Governor | SB1333 |
| HB1060 | [DEF-03] Renames the barrel tax and directs 5 cents per barrel to a new community readiness centers special fund. | Governor | SB1379 |
| HB1076 | [GOV-01] Establishes the Climate Mitigation and Resiliency Special Fund. Scrapes interest from rainy day fund to feed it. | Governor | SB1395 |
| HB1077 | [GOV-02] Establishes the Climate Mitigation and Resiliency Special Fund and Economic Development and Revitalization Special Fund. Increases TAT in 2026. | Governor | SB1396 |
| HB1085 | [GOV-12] Increases the tax rates for cigarettes and little cigars, amends the disposition of tax revenues. Repeals obsolete historical tax rates. | Governor | SB1404 |
| HB1086 | [HHL-03] GET and use tax exemption for DHHL homestead lots and housing development. | Governor | SB1405 |
| HB1088 | [HHL-05] School impact fee exemption for DHHL housing developments. | Governor | SB1407 |
| HB1090 | [HHL-10] Caps county user fees at $100,000 for county services to DHHL for Hawaiian Home Lands properties. | Governor | SB1409 |
| HB1115 | [HTH-18] Establishes the Universal Immunization Purchase Special Fund | Governor | SB1434 |
| HB1125 | [HTH-35] GET exemption for residential care services provided by contract with the Adult Mental Health Division of the Department of Health. | Governor | SB1444 |
| HB1136 | [LBR-07] Requires employers to enroll covered employees into the Hawaii Retirement Savings Program unless the employee opts out. | Governor | SB1455 |
| HB1139 | [LNR-05] Establishes Environmental Stewardship fee program and Special Fund funded by revenues from visitors environmental stewardship license. | Governor | SB1458 |
| HB1143 | [LNR-16] Reenacts the Historic Preservation Income Tax Credit, establishes a cap of the tax credit at $1,000,000. Sunsets 2030. | Governor | SB1462 |
| HB1145 | [TAX-01] Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to federal code as of 12/31/2024. | Governor | SB1464 |
| HB1146 | [TAX-02] Requires qualified member to including in income the member’s share of taxes paid by an electing pass-through entity. | Governor | SB1465 |
| HB1147 | [TAX-03] For a nonresident, EITC is multiplied by ratio of Hawaii AGI to Federal AGI. Cuts off carryforward of nonrefundable EITC. | Governor | SB1466 |
| HB1148 | [TAX-04] Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. | Governor | SB1467 |
| HB1149 | [TAX-05] Repeals rarely claimed GET exemptions, for sugar cane farmers and contractor of the PatientCentered Community Care program. | Governor | SB1468 |
| HB1150 | [TAX-06] Suspends the statute of limitations on collections during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. | Governor | SB1469 |
| HB1151 | [TAX-07] Repeals maximum tax rate for income tax withholding and allows for an amount more or less than one exemption for the standard deduction. | Governor | SB1470 |
| HB1152 | [TAX-08] Permanent Civil Service exemption for certain positions within the Department of Taxation. | Governor | SB1471 |
| HB1161 | [TRN-09] Provides county authority to impose mileage-based road usage charge. Amends state milage-based road usage charge with regard to maximum and default rates. | Governor | SB1480 |
| HB1172 | [UOH-11] Adds the Department of Taxation to the list of state agencies sharing data through the statewide longitudinal data system. | Governor | SB1491 |
| HB1173 | Requires Department of Taxation to State the assessment date on certificates of tax lien and issue certificates of discharge when the tax liability on which a lien is based has become unenforceable by lapse of time. |
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| HB1174 | Allows for the interest earned on payments under protest in nontaxation cases if the claimant prevails. Establishes a procedures when a payment under protest suit is filed prematurely. | ||
| HB1175 | Conforms tax appeal provisions with judiciary procedures, clarifies appeal process. | ||
| HB1177 | Extends rental motor vehicle surcharge increase to 2031, requires DOT to establish interisland transportation fee reimbursement pilot-program. | ||
| HB1199 | Requires the office of legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. | ||
| HB1201 | Establishes tax credits for insurers providing full property coverage to owners and associations of condominiums and an additional ten per cent tax credits to insurers incorporated in the State. | ||
| HB1208 | Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund. Conveyance tax hike. Establishes new rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. | ||
| HB1213 | Imposes a conveyance tax rate of 300% on sales of residential real property to persons who have not filed a Hawaii state income tax return within the preceding 4-year period. | ||
| HB1214 | Establishes a landlord resident tenant tax credit. | ||
| HB1215 | GET exemption for contracting work done in a county with population >125, 000 <185,000 | ||
| HB1235 | Establishes a wealth asset tax of one per cent of the state net worth of each individual taxpayer who holds $20,000,000 or more in assets in the State. | SB313 | |
| HB1246 | Establishes taxes on the retail sale of adult-use cannabis and the sale of medical cannabis. | ||
| HB1251 | Establishes a refundable income tax credit to offset the increase in real property insurance premiums for owner-occupied condos. | ||
| HB1257 | Re-establishes Hawaii Naval grant research program and establishes the alternative energy research and development revolving fund. | ||
| HB1261 | Establishes tax credit for landlords who charge less than market rate rent and a new tax on landlords who charge more that market rate, as determined by HHFDC. | ||
| HB1262 | Allows payments from the Emergency and Budget Reserve Fund to residents who have lost homes, jobs, food, clothing, or transportation in a disaster for which the governor has declared a state of emergency. | ||
| HB1264 | Establishes an Extended Producer Responsibility Program which imposes an annual fee based on packaging volume of fast moving consumer goods, creates Extended Producer Responsibilty Special Fund | ||
| HB1265 | Tax credits for businesses that use recycled or waste inputs as part of their operations. | ||
| HB1267 | Pilot program for GET exemption for landlords who rent to long-term tenants with a pet. | ||
| HB1269 | Establishes the Accessible Wilderness and State Parks Trails Program and Special Fund. | ||
| HB1273 | Disallows the dividends-paid deduction for real estate investment trusts. | ||
| HB1289 | Requires the Department of Taxation to maintain a directory of manufacturers of electronic smoking devices and e liquids and certify products comply with federal regulations, imposes penalties. | ||
| HB1296 | Establishes timely notice and reporting requirements to the Legislature by the Governor regarding the transfer of appropriations to the major disaster fund, repeals June 30, 2027. | ||
| HB1298 | Establishes a Government Employee Housing Revolving Fund Program and Government Employee Ninety—Nine Year Leasehold Rent to-Own Program. | SB1235 | |
| HB1308 | Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. | ||
| HB1327 | Provides that any Hawaiʻi-born or Native Hawaiian individual shall qualify for resident fees at state parks, regardless of where the individual currently resides. | ||
| HB1335 | GET exemption for the manufacture, production, packaging, and sale of diapers. GET/Use Tax surcharge for the sale or use of luxury cars. | ||
| HB1339 | Exempts food and groceries from the general excise tax. Expands a 2024 GET exemption to all medical and dental services. | ||
| HB1341 | Establishes tax credits for insurers providing full property coverage to owners and associations of condominiums and an additional ten per cent tax credits to insurers incorporated in the State. | ||
| HB1369 | Repeals certain credits, deductions, and exemptions under the income tax, general excise tax, and use tax laws. | ||
| HB1370 | Amends the definition of draft beer to mean beer in an individual container of five gallons or more. | ||
| HB1371 | Establishes definition of and new tax for “low alcohol by volume spirits beverage”. | ||
| HB1374 | Establishes lower tax rates for class 18 small craft producer pub licensees, defines “low alcohol by volume spirits beverage”. | ||
| HB1375 | Amends barrel tax to include carbon emission, increases barrel tax, establishes carbon cashback tax credit, reenacts Agricultural Development and Food Security Special Fund. | ||
| HB1410 | Establishes Supportive Housing Special Fund, restructures conveyance tax rates. Allocates portion of conveyance tax revenues to the Dwelling Unit Revolving Fund for county TOD infrastructure. | ||
| HB1417 | Creates an exclusion from income tax for the first $50,000 of income earned by farmers. | ||
| HB1421 | Establishes and appropriates funds for a cesspool conversion on-bill financing program and associated special fund. | SB1512 | |
| HB1426 | Establishes definitions for “premium cigar” and “characterizing flavor”, creates new excise tax on premium cigars. | ||
| HB1434 | Establishes the Hawaii Lottery and Gaming Corporation and Special Fund. | ||
| HB1437 | GET exemption for nonprofit schools (income from sales or services). | ||
| HB1456 | Establishes tax credit for projects that support environmental sustainability. | ||
| HB1457 | Authorizes Hawaiian Homes Commission to designate tax increment districts. | ||
| HB1458 | Creates Broadband and Digital Equity Special Fund, establishes income tax on revenue from social media content that is Hawaii based. | ||
| HB1466 | Authorizes licenses for social gaming facilities in tourism special districts, establishes Hawaii Social Gaming Control Commission, creates new taxes on game operations and each hand/contest. | ||
| HB1473 | Establishes conveyance tax rates for the sale of eligible affordable housing properties. | ||
| HB1498 | Amends Film Tax Credit by increasing tax credit, changing cap amounts, GET exemption for employment related costs. | ||
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