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.
| 2/6/2025 | Reviewed Through | SB1669 | |
| This Year’s Bills Start at | SB1 | ||
| Highest Numbered Bill Now | SB1669 | ||
| Bill No. | Brief Description | Package Identifier | Companion |
| SB13 | Establishes an aquaculture investment tax credit | ||
| SB29 | Limits and amends fees and taxes that motor vehicle lessor may pass on to lessee. | ||
| SB35 | Establishes the Housing Efficiency and Innovation Subaccount within the Rental Housing Revolving Fund. | ||
| SB41 | Allocates 10% of conveyance tax collections to dwelling unit revolving fund, removes cap on conveyance taxes paid into rental housing revolving fund | ||
| SB50 | Part II: Repeals the definition of “vehicle license recovery fees”. Limits to vehicle license and registration fees and weight taxes the fees and taxes that a motor vehicle lessor may pass on to a lessee. | ||
| SB82 | Conforms the Hawaii income tax laws to the provision of the American Rescue Plan Act relating to tax treatment of restaurant revitalization grants. | ||
| SB123 | Eliminates the home mortgage interest deduction for second homes under Hawaii income tax law. | ||
| SB125 | Extends the eligibility period of the State business tax credit and general excise tax exemption for qualified businesses within State Enterprise Zone | ||
| SB132 | Establishes the Hawaii start-up business loan program and special fund. | ||
| SB138 | Establishes a nonrefundable income tax credit for hurricane-resistant safe rooms. | ||
| SB168 | Places oversight of the School Impact Fee Program under the School Facilities Authority Board. | ||
| SB184 | Increases the deposit and refund value for beverage containers from 5 cents to 10 cents. | ||
| SB191 | Establishes the Hawaii low-income home energy assistance program, Requires PUC to assess ratepayers a percentage fee to fund the program. | ||
| SB194 | GET exemptions for food, medical services, and feminine hygiene products. | ||
| SB217 | Authorizes the Director of Transportation to designate as a toll road, and impose toll charges for the use of, any existing state highway. | ||
| SB220 | Extension of county surcharge on state tax and TAT increase to 2056. | ||
| SB236 | Part IV: Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool. | ||
| SB247 | Establishes a surcharge on the conveyance tax upon the net capital gain from the transfer or conveyance of agricultural land. | HB929 | |
| SB250 | Income tax credit for interisland shipping of agricultural products and inputs. | ||
| SB310 | Makes permanent county surcharge at lower rate, amends use of revenues for counties with population greater than 500,000. | ||
| SB313 | 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. | HB1235 | |
| SB314 | Requires corporations to include income of all foreign subsidiaries for income tax purposes. | ||
| SB325 | Provides a tax credit to taxpayers and makes deposits to the emergency and budget reserve fund and other post-employment benefits trust fund. | ||
| SB326 | Creates statutory criteria for the establishment and continuance of revolving funds. | ||
| SB328 | Establishes an income tax credit for capital infrastructure costs incurred in the conversion of a dairy farm to a hog farm. | ||
| SB338 | Temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of “technology-enabled infrastructure”. | ||
| SB349 | Taxes capital gains income at the same rate as ordinary income. | ||
| SB369 | Establishes the Food and Beverage Supply Chain Resiliency Income Tax Credit. | ||
| SB374 | Requires counties to commission a comprehensive economic impact analysis before issuing tax increment bonds and make the analysis publicly available. | ||
| SB376 | Establishes a refundable income tax credit for construction or installation of improvements that increase the residence’s fire safety rating. | ||
| SB377 | Exempts medical services from the general excise tax. | ||
| SB388 | Establishes a teacher loan program revolving fund. | ||
| SB389 | Expands the general excise tax exemption to include optometrists, audiologists, and chiropractors, for healthcare-related goods or services purchased under the Medicare, Medicaid, and TRICARE programs. | ||
| SB394 | Establishes a Spay and Neuter Special Fund. Allows funds from an income tax check-off. | ||
| SB403 | Limits public funding of beach replenishment projects in resort zoned areas to twenty per cent of the total cost. | ||
| SB406 | Prohibits the cost of reproducing government records from exceeding 5 cents per page, sheet, or fraction thereof, with exceptions. | ||
| SB415 | Establishes the Accessible Wilderness and State Parks Trails Program and Special Fund. | ||
| SB430 | Requires the Department of Taxation to provide refunds to taxpayers at the same interest rate as the federal government. | ||
| SB439 | Requires the Board of Land and Natural Resources to adopt rules to impose user fees that solely apply to nonresidents visiting state parks and trails, | ||
| SB454 | Requires the rental motor vehicle surcharge tax to be pro-rated if the vehicle is rented or leased for a portion of the day. | ||
| SB467 | Extends county surcharge on state tax to 2045, Repeals certain conditions on the use of surcharges for counties having a population equal to or less than 500,000 |
Hawaii State Association of Counties | |
| SB469 | Establishes the homeless services special fund; amends conveyance tax rates, establishes new rates and exemptions for certain properties. | Hawaii State Association of Counties | |
| SB472 | Re-establishes a cesspool upgrade, conversion, or connection tax credit. | HB376 | |
| SB486 | Establishes a Pomaikai Hawaii Fund into which will be deposited __% of visitor green fees. | ||
| SB490 | Establishes the Kamaaina Homes Program to provide funding to the counties to purchase voluntary deed restrictions from eligible homeowners or homebuyers. | HB739 | |
| SB491 | Establishes the Accessory Dwelling Unit Financing and Deed Restriction Program | HB740 | |
| SB492 | Authorizes extension of county surcharge through 2045. | ||
| SB493 | Establishes the Veterinarian Workforce Development Special Fund. Establishes the Veterinarian Workforce Development Fee. | ||
| SB515 | Imposes a fee on the distribution and sale of sugar-sweetened beverages in the State. | ||
| SB547 | Incentivizes the installation and use of gray water recycling systems and atmospheric water generators in the State by establishing an income tax credit. | ||
| SB567 | Establishes an income tax credit for medically-related travel expenses not covered by insurance. | ||
| SB592 | Disallows the dividends-paid deduction for real estate investment trusts. | ||
| SB596 | Establishes an income tax credit for the purchase of electric garbage trucks by qualified taxpayers. | ||
| SB607 | Exempts disabled veterans from the State’s vehicle weight tax and repeals the exemption for disabled veterans from the State’s annual vehicle registration fee. | ||
| SB618 | Requires DBEDT to publish on its website the names of the qualified productions and the amount of the tax credits certified per qualified production per filing year. | ||
| SB628 | Increases the GET by 1%. The additional moneys go to a new teacher salary special fund and the school facilities special fund. | ||
| SB633 | Replaces the barrel tax with a carbon tax. Establishes a credit to mitigate the effect of the tax on lower-income taxpayers. | ||
| SB641 | Defines “low alcohol by volume spirits beverage”. Establishes a tax on low alcohol by volume spirits beverages. | HB939 | |
| SB651 | Requires laws that enact, modify, or extend the availability of a tax expenditure to contain specific information, revenue estimates, and analyses before becoming law. | ||
| SB696 | Appropriation for DCCA to plan/administer tax credits for emergency preparedness for low income residences. | HB354 | |
| SB673 | Environmental Stewardship Fee: DLNR will collect a fee from visitors for a license to visit a state park, forest, hiking trail, or other state natural area. | ||
| SB678 | Establishes the Agricultural Development and Food Security Special Fund. Requires a portion of the Environmental Response, Energy, and Food Security Tax to be deposited into the special fund. | ||
| SB681 | Repeals the exemption to the general excise tax for agricultural businesses engaged in the production of genetically engineered agricultural products. | ||
| SB685 | Replaces the barrel tax with a carbon tax. Establishes a credit to mitigate the effect of the tax on lower-income taxpayers. | ||
| SB697 | Establishes a nonrefundable individual income tax credit for expenses paid to retrofit a residence with wind resistive devices. | HB355 | |
| SB704 | Permanently increases the state earned income tax credit to fifty per cent of the federal earned income tax credit. | ||
| SB719 | Imposes a fee on the distribution and sale of sugar-sweetened beverages. Establishes a Sugar-Sweetened Beverage Fee Program, Healthy Ohana Special Fund and Healthy Ohana Trust Fund. | ||
| SB721 | Amends the exclusion amount of Hawaii’s estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. | ||
| SB732 | Increases the total amount of tax credits amd extends sunset date for Motion Picture, Digital Media, and Film Production Income Tax Credit. | ||
| SB754 | Low income housing tax credit may be carried forward for 10 years. | ||
| SB768 | Income tax credit for taxpayers who install, place in service, or repair a water catchment system or who purchase water delivery services. | ||
| SB810 | Carbon tax on aviation fuel equivalent to $6.25 per ton of CO2. | ||
| SB826 | Low income housing tax credit does not apply to HRS 302A part VI-C (School Facilities Authority). | ||
| SB855 | Broadens “employer” under Hawaii Retirement Savings Program. Requires automatic enrollment unless the employee opts out. | HB847 | |
| SB875 | Lowers GET rate on SNAP eligible groceries and non prescription drugs. | HB933 | |
| SB879 | Establishes a refundable Family Caregiver Tax Credit for nonpaid family caregivers. | Kupuna Caucus | |
| SB938 | Short form taxation bill. | ||
| SB944 | Permits reallocation of low income housing credit among partners in a partnership. Extends sunset date of credit to 2032. | ||
| SB970 | Authorizes a tax credit for businesses that pay the public transportation costs of employees. Oahu only, sunsets after 2029. | ||
| SB978 | For liquor tax, amends the definition of draft beer to mean beer in an individual container of five gallons or more. | ||
| SB980 | For liquor tax, establishes a new rate for “low alcohol by volume spirits beverage.” | ||
| SB986 | Lowers the minimum required balance in the tourism emergency special fund (which is fed by the TAT). | ||
| SB995 | Establishes a sustainable aviation fuel import tax credit. Removes some current restrictions on the renewable fuels production tax credit. | HB976 | |
| SB1013 | Additional Earned Income Tax Credit for a dependent under the age of 18. | ||
| SB1023 | Establishes Spay and Neuter Special Fund, Income Tax Check-off | HB547 | |
| SB1033 | New punitive excise tax on certain taxpayers failing to sell excess single-family residences. Proceeds go to a new housing downpayment trust fund. | ||
| SB1043 | GET exemption for groceries and nonprescription drugs. GET hike over 4 years. Exempts unemployment insurance benefits from income tax. Removes income tax liability for the first $100K income earned. Repeals tax reform enacted in 2024. | ||
| SB1053 | Establishes a refundable child tax credit. | Working Families Legislative Caucus | |
| SB1070 | Expands the healthcare preceptor tax credit. | ||
| SB1077 | GET exemption on income from the construction, sale, or installation of electrical vehicle charging infrastructure if a specified minimum number of stalls in a property is built. | ||
| SB1124 | Establishes a retail delivery safety fee of 50 cents per transaction involving retail delivery of a non-food item. | ||
| SB1130 | GET exemption for construction rebuilding materials for properties in federally declared disaster areas. Only for rebuilding materials purchased from 07/1/2025 to 12/31/2028. | ||
| SB1131 | New punitive excise tax on hedge funds failing to dispose of excess single-family residences, escalating over a 10-year period. Also taxes acquisition of single-family residences by a hedge fund. | ||
| SB1133 | Establishes a Long-Term Residential Lease Tax Credit for taxpayers who own and lease a dwelling unit located in a county that has adopted a rental unit price ceiling. | ||
| SB1153 | Income tax exemption for tips. | Small Business Caucus | |
| SB1164 | Environmental Stewardship Fee: DLNR will collect a fee from visitors for a license to visit a state park, forest, hiking trail, or other state natural area. | ||
| SB1196 | New tax, called a rideshare fee, of $___ on each ride originated through a rideshare application. Fee is imposed on the rider and the platform must collect and remit. | ||
| SB1201 | Wildfire Recovery Fund and securitization. | ||
| SB1214 | Imposes the GET on the imputed rental value plus value of typical purchases made by a renter of vacant residential real property. | ||
| SB1215 | TAT surcharge of 1% for 5 years to fund the Malama Aina Visitor Impact Tax Special Fund. | ||
| SB1218 | Conveyance tax hike. Establishes new rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. | ||
| SB1235 | Establishes a Government Employee Housing Revolving Fund Program and Government Employee Ninety—Nine Year Leasehold Rent to-Own Program. | HB1298 | |
| SB1241 | GET exemption for all medical services. | ||
| SB1244 | Allows for a percentage of general excise and fuel taxes generated by the counties to be used for maintenance of private roadways that are open to the public. | ||
| SB1259 | Requires the Department of Education to consult with the Department of Taxation to establish tax incentives for land developers who dedicate land for educational purposes. | ||
| SB1260 | Establishes an agroecological and climate-smart farming practices tax credit. | ||
| SB1278 | Exempts from GET any grants received from the federal Restaurant Revitalization Fund (RRF) by an eligible business pursuant to the American Rescue Plan Act of 2021. | ||
| SB1320 | [ATG-14] Establishes the Maui Wildfires Settlement Trust Fund to be administered by the Attorney General. | Governor | HB1001 |
| SB1333 | [BED-22] Amends use and extends collection of county surcharge revenues in counties having a population of 500,000 or less. | Governor | HB1014 |
| SB1379 | [DEF-03] Renames the barrel tax and directs 5 cents per barrel to a new community readiness centers special fund. | Governor | HB1060 |
| SB1395 | [GOV-01] Establishes the Climate Mitigation and Resiliency Special Fund. Scrapes interest from rainy day fund to feed it. | Governor | HB1076 |
| SB1396 | [GOV-02] Establishes the Climate Mitigation and Resiliency Special Fund and Economic Development and Revitalization Special Fund. Increases TAT in 2026. | Governor | HB1077 |
| SB1404 | [GOV-12] Increases the tax rates for cigarettes and little cigars, amends the disposition of tax revenues. Repeals obsolete historical tax rates. | Governor | HB1085 |
| SB1405 | [HHL-03] GET and use tax exemption for DHHL homestead lots and housing development. | Governor | HB1086 |
| SB1407 | [HHL-05] School impact fee exemption for DHHL housing developments. | Governor | HB1088 |
| SB1409 | [HHL-10] Caps county user fees at $100,000 for county services to DHHL for Hawaiian Home Lands properties. | Governor | HB1090 |
| SB1434 | [HTH-18] Establishes the Universal Immunization Purchase Special Fund | Governor | HB1115 |
| SB1444 | [HTH-35] GET exemption for residential care services provided by contract with the Adult Mental Health Division of the Department of Health. | Governor | HB1125 |
| SB1455 | [LBR-07] Requires employers to enroll covered employees into the Hawaii Retirement Savings Program unless the employee opts out. | Governor | HB1136 |
| SB1458 | [LNR-05] Establishes Environmental Stewardship fee program and Special Fund funded by revenues from visitors environmental stewardship license. | Governor | HB1139 |
| SB1462 | [LNR-16] Reenacts the Historic Preservation Income Tax Credit, establishes a cap of the tax credit at $1,000,000. Sunsets 2030. | Governor | HB1143 |
| SB1464 | [TAX-01] Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to federal code as of 12/31/2024. | Governor | HB1145 |
| SB1465 | [TAX-02] Requires qualified member to including in income the member’s share of taxes paid by an electing pass-through entity. | Governor | HB1146 |
| SB1466 | [TAX-03] For a nonresident, EITC is multiplied by ratio of Hawaii AGI to Federal AGI. Cuts off carryforward of nonrefundable EITC. | Governor | HB1147 |
| SB1467 | [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 | HB1148 |
| SB1468 | [TAX-05] Repeals rarely claimed GET exemptions, for sugar cane farmers and contractor of the PatientCentered Community Care program. | Governor | HB1149 |
| SB1469 | [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 | HB1150 |
| SB1470 | [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 | HB1151 |
| SB1471 | [TAX-08] Permanent Civil Service exemption for certain positions within the Department of Taxation. | Governor | HB1152 |
| SB1480 | [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 | HB1161 |
| SB1491 | [UOH-11] Adds the Department of Taxation to the list of state agencies sharing data through the statewide longitudinal data system. | Governor | HB1172 |
| SB1495 | GET exemption for retail sale of hearing aids. | ||
| SB1505 | Defines “premium cigar” and sets the tobacco tax rate at 50 cents per premium cigar. | ||
| SB1512 | Establishes and appropriates funds for a cesspool conversion on-bill financing program and associated special fund. | HB1421 | |
| SB1525 | Requires electronic smoking device and e-liquid manufacturers to submit certifications with DOTAX annually, stating that the manufacturer’s products comply with federal regulations. | ||
| SB1528 | Hikes the tax on cigarettes from 16c to 18c per stick, allocates increase to Hawaii Cancer Research Special Fund. | ||
| SB1534 | GET exemption on diapers, establishes GET and use tax surcharge on luxury cars. | ||
| SB1551 | Bans businesses from providing single-use plastic bags and non-recyclable paper bags, assesses fee for allowable bags. | ||
| SB1557 | Proposes a constitutional amendment to provide for a citizens’ assembly. | ||
| SB1560 | Establishes the strengthen Hawaii homes program and special fund. | ||
| SB1562 | Establishes the Combined Housing Operational Agriculture Mobilization Program and tax credit for land donated to the program. | ||
| SB1569 | 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. | HB1308 | |
| SB1572 | Legalizes and regulates sports wagering, requires tax revenue collected from sports wagering to fund certain initiatives. | ||
| SB1574 | Amends provisions relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit. | ||
| SB1584 | Requires adult content providers and adult content consumers to register with DAGS, imposes registration fees and fines for noncompliance. | ||
| SB1610 | Makes Ohana Zones program permanent, GET exemption for ohana zones projects. | ||
| SB1613 | Establishes the Hawaiʻi Cannabis and Hemp Office. Establishes taxes on the retail sale of adult-use cannabis and the sale of medical cannabis. | ||
| SB1629 | Amends Film Tax Credit by increasing tax credit, changing cap amounts, GET exemption for employment related costs. | ||
| SB1633 | Creates Green Building tax credit for costs related to the construction of a primary structure made with at least thirty per cent Hawaii-grown hemp material. | ||
| SB1649 | Increases the State income tax rate on the highest income earners. | ||
| SB1659 | Adds a special assessment to the Rental Motor Vehicle Surcharge Tax, sunsetting in 10 years, to fund revenue bonds for the Lahaina Bypass North. Directs TAT collected from West Maui transient accommodations to fund the Lahaina Bypass North. | ||
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