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 | 114 | House bills out of | 1122 |
| We are following | 121 | Senate bills out of | 1337 |
| 235 | 2459 |
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.
| 3/25/2026 | Reviewed Through | SB3337 | |
| This Year’s Bills Start at | SB2001 | ||
| Highest Numbered Bill Now | SB3337 | ||
| Bill No. | Brief Description | Package Identifier | Companion |
| SB2012 | Repeals the cap amount on conveyance tax revenues allocated to the land conservation fund. | ||
| SB2023 | Increases the filing thresholds for the General Excise Tax and Transient Accommodations Tax. | ||
| SB2027 | Establishes a tax credit for sustainable aviation fuel distribution in Hawaii to reduce greenhouse gas emissions. | ||
| SB2028 | Establishes an aquaculture investment tax credit. | ||
| SB2091 | Establishes a School Bus Driver Recruitment Special Fund. | ||
| SB2104 | Phases down the GET rate on groceries and nonprescription drugs and eliminates the county surcharge on such items. | ||
| SB2105 | Waters down the requirement for an independent audit of deposit beverage distributors and redemption centers. | ||
| SB2122 | Requires that maximum contribution and carryover amounts for a public service FSA conform to annual limits prescribed by IRS. | ||
| SB2191 | Establishes limited-profit housing associations. Establishes income tax exclusion for income of such associations, and conveyance tax exemption. | ||
| SB2199 | Establishes a sovereign wealth fund and earmarks some tax revenues to feed it. | ||
| SB2228 | Establishes the Marine Trade Training Program Tax Credit. | ||
| SB2326 | Establishes a Solar Canopy Installation Tax Credit. | ||
| SB2332 | Establishes carbon tax with offsetting refundable credit. | ||
| SB2351 | Authorizes DLNR to use the State Parks Special Fund for any programs aimed at environmental protection. | ||
| SB2360 | Allows retail sales of manufactured property, health care, and value-added agriculture product processing to qualify for Enterprise Zone credits. | ||
| SB2362 | Disallows the dividends paid deduction for real estate investment trusts. | ||
| SB2375 | Establishes a tax credit for sustainable aviation fuel distribution in Hawaii to reduce greenhouse gas emissions. | ||
| SB2376 | Restricts renewable fuels production credit to fuels with production costs incurred within the state and that are sold within the state. | ||
| SB2379 | Earmarks 20% of conveyance tax revenues to Dwelling Unit Revolving Fund, without limit. | ||
| SB2394 | Excludes sales of cars to car lessors from the GET wholesale rate. Earmarks revenue generated to the Teacher Temporary Hazard Pay Special Fund. | ||
| SB2399 | Amends aircraft maintenance GET exemption to include sales of material, parts, or tools to an airline or for construction of a maintenance facility. | ||
| SB2403 | Lifts cap on renewable fuels production tax credit, increases credit for low lifecycle emissions and renewable aviation fuel, revises standard for eligible fuels. | ||
| SB2416 | Waters down the requirement for an independent audit of deposit beverage distributors and redemption centers. | ||
| SB2421 | Legalizes and taxes marijuana for non-medical, personal use. Tax is 14% of gross retail sales. Enacts corresponding GET exemption. | ||
| SB2431 | Income tax credit for insurers offering health savings account eligible high deductible health plans. | ||
| SB2441 | Taxes capital gains income at the same rate as ordinary income. | ||
| SB2451 | Eliminates the home mortgage interest deduction for second homes under Hawaii income tax law. | ||
| SB2456 | Increases the liquor tax and adjusts it for future inflation. | ||
| SB2458 | Establishes the sugar-sweetened beverage fee program. | ||
| SB2462 | Increases income tax refund check-off to Hawaii Election Campaign Fund to $6 for individuals, $12 for joint returns. | ||
| SB2464 | [ConAm] Allows the State to surcharge real property ownership to help fund public education. | ||
| SB2468 | Income tax surcharge of 2% on taxable income exceeding $1 million regardless of filing status. | Working Families Legislative Caucus | |
| SB2469 | Establishes an unrealized gains surcharge on the estate tax. Lowers the exclusion amount to $3 million for estates not including an owner occupied residence or a bona fide farm. | ||
| SB2476 | Establishes the mattress stewardship special fund. | ||
| SB2514 | Increases conveyance tax and adds new exemptions. Establishes a Homeless Services Special Fund and a new conveyance tax earmark for it. | Hawaiʻi State Association of Counties | |
| SB2515 | Extends the county surcharge on state tax to 2045. | Hawaiʻi State Association of Counties | |
| SB2552 | Raises the caps on Individual Housing Accounts. | ||
| SB2558 | Establishes an annual vehicle registration surcharge for vehicles having a hood height greater than 40 inches for deposit into the safe routes to school program special fund. | ||
| SB2562 | Requires the rental motor vehicle surcharge tax to be prorated if the vehicle is rented or leased for fewer than six hours of a day. | ||
| SB2574 | Requires DBEDT to post notice whenever a production registers or qualifies for the motion picture production tax credit. | ||
| SB2578 | Establishes Hawaii Film Commission to take over the functions of the Hawaii Film Office, including motion picture production credit processing. | ||
| SB2580 | Increase Motion Picture Production Credit and Raise Annual Caps. | ||
| SB2582 | Requires 15% principal photography and post-production in Hawaii within the year to qualify for the motion picture production credit. | ||
| SB2586 | Increases the number of enterprise zones that may be nominated by each county. Amends the definition of “eligible business activity” to include recycling facilities and film production. | ||
| SB2587 | Increases the capital gains tax rate for individuals, estates, and trusts to 9%, and for corporations to 5%. | ||
| SB2590 | 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. | ||
| SB2594 | Applies retail rate GET or use tax rate to purchases or imports of new motor vehicles by rental car companies. | ||
| SB2597 | Establishes an income tax credit for capital infrastructure costs incurred in the conversion of a dairy farm to a hog farm. | ||
| SB2598 | Authorizes the use of moneys in certain special and revolving funds for operation and administration costs of the programs. | ||
| SB2600 | Provides a tax credit to taxpayers and makes deposits to the emergency and budget reserve fund and other post-employment benefits trust fund. Unspecified amounts. | ||
| SB2602 | Requires that excess funds in the University of Hawaii tuition and fees special fund at the end of the fiscal year lapse to the credit of the general fund. | ||
| SB2656 | Anti REIT Bill, formerly Short Form Bill | ||
| SB2675 | Provides that an upper tier partner or member that is a partnership or LLC allocated a low-income housing tax credit may sell or further allocate the credit. | ||
| SB2683 | Increases the percentage of employment-related expenses used to calculate the household and dependent care services tax credit. | ||
| SB2691 | Establishes a new transportation affordability and energy security tax on vehicle sales. Money raised will go to a new special fund that will provide clean vehicle rebates. | ||
| SB2698 | Repeals green fee on cruise ships. Replaces it with a per-passenger head fee on cruise ships docking in the State. | ||
| SB2700 | Restructures conveyance tax to graduated rates instead of cliff rates. Indexes rates for cost of living increases. | ||
| SB2719 | Establishes carbon tax with offsetting refundable credit. | ||
| SB2738 | Requires corporations to include all income from foreign subsidiaries and to report taxes paid to other States. | ||
| SB2741 | GET exemption for locally produced food. | ||
| SB2746 | Establishes an income tax credit for medically related travel expenses not covered by insurance. | ||
| SB2784 | Applies retail rate GET or use tax rate to purchases or imports of motor vehicles by rental car companies. | ||
| SB2787 | Authorizes the Rental Housing Revolving Fund to be used to provide loans or grants to eligible individuals to purchase rental units. | ||
| SB2792 | GET exemption for groceries that are eligible for SNAP / WIC, and for nonprescription drugs. | ||
| SB2796 | Applies wholesale GET rate to motion picture and similar media production. Exempts receipts of a motion picture project employer for amounts disbursed as wages and benefits. | ||
| SB2801 | Repeals conveyance tax earmark to rental housing revolving fund. Suspends for six years the renewable energy credit, capital goods credit, high technology business investment credit, renewable fuels production credit, tech infrastructure renovation credit, ship repair credit, tax credit for research activities. | ||
| SB2805 | Establishes a nonrefundable income tax credit to incentivize significant investment in agricultural production. | ||
| SB2809 | Requires the Governor to ensure that the Governor’s program memoranda and variance reports accurately reflect the current responsibilities of certain state programs. | ||
| SB2814 | Establishes the preventive maintenance special fund under the Department of Education to be used exclusively for preventive maintenance of public school facilities. | ||
| SB2816 | Increases number of enterprise zones. Allows tracts containing JABSOM to qualify. | ||
| SB2822 | Requires office of legislative analyst to produce fiscal notes on all fiscal bills. | ||
| SB2828 | Requires office of legislative analyst to produce fiscal notes on all fiscal bills. | ||
| SB2848 | GET exemption for hearing aids. | ||
| SB2860 | Authorizes revenues from billable emergency medical services into Emergency Medical Services Special Fund. Establishes a cap on the special fund. | ||
| SB2863 | Establishes a family caregiver tax credit for nonpaid family caregivers. | Kupuna Caucus | |
| SB2879 | Requires the DOTAX administrative rules officer to be a legal, tax, or accounting professional. Requires the rules specialists to have similar credentials or sufficient qualifying experience. | ||
| SB2881 | Allows for voluntary State income tax withholding on distributions reported on Form 1099-R. | ||
| SB2884 | Establishes income tax credit for costs of retrofitting a residence with wind-resistive devices or building a hurricane shelter. GET reduced rate of 2% is allowed for such construction. | ||
| SB2887 | Nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. | ||
| SB2891 | GET exemption for groceries purchased by persons 65 years old and older. | ||
| SB2904 | Increases the barrel tax in 2028 by ___ and ___ each year thereafter. The increase goes to a new special fund to make grants to the counties for fare-free public transportation. | ||
| SB2905 | Increases the barrel tax by 10 cents per barrel and increases the earmark to the electric vehicle charging system subaccount. | ||
| SB2912 | Defines “low alcohol spirits beverages”. Establishes lower tax rates for class 18 small craft producer pub licensees, including for low alcohol spirits beverages. | ||
| SB2920 | Repeals exemptions in the general excise and use tax laws for stock exchanges and pre-1969 commercial fishing vessel loans. | ||
| SB2921 | Transfers excess moneys from various non-general funds and programs to the general fund. | ||
| SB2925 | Income tax credit for natural management of coconut rhinoceros beetle. | ||
| SB2935 | GET exemption for groceries that are eligible for SNAP / WIC, nonprescription drugs and medical supplies, feminine hygiene products, and diapers. | ||
| SB2995 | Establishes Zero-Emissions Rideshare Rebate Program. New rideshare fee. Rebates exempt from tax. | ||
| SB3028 | Restructures conveyance tax to graduated rates instead of cliff rates. Modifies tax earmarks. | ||
| SB3031 | Requires that all conveyance tax revenues from property in a sea level rise exposure area be deposited into the Beach Restoration Special Fund. | ||
| SB3046 | Establishes a nonrefundable Workforce Builder Tax Credit for employers who employ qualified interns and apprentices. | ||
| SB3061 | Sunsets existing tax credits at the end of 2030 and requires subsequently enacted credits to have a seven-year sunset. | ||
| SB3088 | Increases the rate of the motion picture production credit. Adds streaming as a qualifying means of distribution for a production. | ||
| SB3125 | [GOV-06] Repeals the tax rate changes scheduled for 2027 and later. Extends the sunset of the 2023 increases to the EITC, Food/Excise Tax Credit, and Child and Dependent Care Credit. | Governor | HB2306 |
| SB3138 | [HTH-10] Waters down the deposit beverage distributor audit requirement for small businesses. | Governor | HB2318 |
| SB3149 | [TAX-01] Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2025. | Governor | HB2329 |
| SB3150 | [TAX-02] Requires hosting platforms that earn fees for booking transient accommodations to register and pay GE and TA taxes on behalf of operators. | Governor | HB2330 |
| SB3151 | [TAX-03] Short form bill relating to taxation. | Governor | HB2331 |
| SB3183 | Disallows renewable energy technologies credit to taxpayers with AGI of $250,000 or greater. Adjusts cap amounts. | ||
| SB3196 | Establishes a Labor Day tax credit for employers of construction workers. Requires any employer of a construction worker to pay double time for work performed on Labor Day. | ||
| SB3197 | Exempts the sale of groceries and nonprescription drugs from the general excise tax. Removes the state income tax on unemployment compensation benefits. 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. | ||
| SB3202 | Expands definitions to broaden the healthcare preceptor income tax credit. | ||
| SB3205 | Increases from 70% to 90% the taxation rate on electronic smoking devices and e-liquid. | ||
| SB3213 | Makes Tax Credit for Research Activities apply to all qualified research expenditures without regard to the base amount. Increases aggregate cap on credit. | ||
| SB3217 | Makes Tax Credit for Research Activities apply to all qualified research expenditures without regard to the base amount. Increases aggregate cap on credit. | ||
| SB3219 | [ConAm] State may authorize counties to issue housing infrastructure growth bonds that do not count against the debt limit. | ||
| SB3268 | Allows casino gaming in a single location in Honolulu, imposes a 15% or 20% wagering tax on gross receipts from gaming. | ||
| SB3269 | [ConAm] State may authorize counties to issue tax increment bonds that do not count against the debt limit. | ||
| SB3277 | Provides that a determination of personal liability for another person’s unpaid taxes is an assessment subject to due process procedures and appeals. | HB2578 | |
| SB3278 | Requires tax expenditure disclosure to, and evaluation by, DBEDT for certain income tax credits and general excise and use tax exemptions. | ||
| SB3283 | Makes Tax Credit for Research Activities apply to all qualified research expenditures without regard to the base amount. Increases aggregate cap on credit. | ||
| SB3293 | Extends the county surcharge on state tax indefinitely. After 2030, the state keeps half of the surcharge. | ||
| SB3300 | Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer’s first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. | ||
| SB3301 | Clarifies and adds procedural safeguards to section 40-35, HRS, which relates to payments to the State under protest. | ||
| SB3303 | Allows sports wagering. Imposes a 15% GET on adjusted gross sports wagering receipts. | ||
| SB3312 | Establishes a program and refundable 100% income tax credit to incentivize the conversion of commercial properties into residential properties. | ||
| SB3313 | Establishes a program and tax credit (up to 150% of costs) for interisland air service stability. A participating carrier must issue an equity interest to the State. | ||
| SB3317 | Establishes a 50% income tax credit for media productions produced full cycle in the State, up to $50K per production. | ||
| SB3333 | Requires each county to apply any applicable real property tax benefits for any affordable housing subject to income, resale, or occupancy restrictions as of the date a qualifying owner takes title. | ||
| SB3336 | Revises the deposit beverage container program to include larger bottles and include wine, spirits, and dairy products. | ||
| SB3337 | Eliminates state taxes on gasoline and diesel fuel for motor vehicles. | ||
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