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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