2026 Legislative Tax Measures

_Summaries

This page will hold our grids of 2026 Legislative Tax Measures covered so far in this session. For the latest grid, please scroll down.

Please check out our lists of bills we are watching:

Below are our lists of 2026 Legislative Tax Measures.

The first page of the list is the list of bills introduced by the Executive Branch.  These are organized by agency:

  • AGR = Dept. of Agriculture
  • BED = Dept. of Business, Economic Development, and Tourism
  • BUF = Dept. of Budget and Finance
  • CCA = Dept. of Commerce and Consumer Affairs
  • HHL = Dept. of Hawaiian Home Lands
  • HTH = Dept. of Health
  • LNR = Dept. of Land and Natural Resources
  • PSD = Dept. of Public Safety
  • TAX = Dept. of Taxation
  • TRN = Dept. of Transportation

Subsequent pages in the list are organized by tax type, and within tax type by bill number.

Numbers in strikethrough text are measures that appear to be dead, either because they missed a deadline or because they were deferred by a committee hearing the measure.  However, no measure is permanently dead until the legislative session adjourns.

LIST 1:

2026 Grid 1

LIST 2:

2026 LBB Grid 2 T Yamachika

LIST 3:

2026 Grid 3 (1)

LIST 4:

2026 Grid 4 (1)

HB 2546, SB 3213

Net Income (HRS 235)

SUBJECT: INCOME, Makes Tax Credit for Research Activities Apply to Gross, Not Incremental, Research Expenses

BILL NUMBER: HB 2546, SB 3213

INTRODUCED BY: HB by NAKAMURA, HARTSFIELD, ILAGAN, KEOHOKAPU-LEE LOY, KITAGAWA, KUSCH, MIYAKE, MORIKAWA, PERRUSO, TEMPLO; SB by HASHIMOTO

EXECUTIVE SUMMARY: Restores the provision that makes references to the Internal Revenue Code’s base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.

Continue reading HB 2546, SB 3213 →

HB 1837; SB 2552

Net Income (HRS 235)

SUBJECT:  INCOME, Enhance Limits for Individual Housing Accounts

BILL NUMBER: HB 1837; SB 2552

INTRODUCED BY:  HB by ILAGAN, AMATO, BELATTI, EVSLIN, GARCIA, GEDEON, GRANDINETTI, HUSSEY, KILA, KUSCH, MARTEN, MATAYOSHI, MIYAKE, MORIKAWA, PIERICK, POEPOE, REYES ODA, SAYAMA, SHIMIZU, SOUZA, TAKAYAMA, TAM, WOODSON; SB by HASHIMOTO, CHANG, FEVELLA, KIDANI, INOUYE

EXECUTIVE SUMMARY: For taxable years beginning 1/1/2027, increases the maximum annual deduction for contributions to, and maximum account levels for, individual housing accounts.

Continue reading HB 1837; SB 2552 →

HB 2429; SB 3278

General Excise (HRS 237), Net Income (HRS 235), Use (HRS 238)

SUBJECT:  INCOME, GENERAL EXCISE, USE, Tax Expenditure Disclosure and Evaluation

BILL NUMBER: HB 2429; SB 3278

INTRODUCED BY: HB by YAMASHITA; SB by DELA CRUZ

EXECUTIVE SUMMARY: Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions.

Continue reading HB 2429; SB 3278 →

HB 1713

Miscellaneous

SUBJECT:  MISCELLANEOUS, Exempt Certain Housing Projects From School Impact Fees

BILL NUMBER: HB 1713

INTRODUCED BY: MIYAKE, AMATO, EVSLIN, ILAGAN, KEOHOKAPU-LEE LOY, KILA, KUSCH, LOWEN, MARTEN, MATSUMOTO,

EXECUTIVE SUMMARY: Clarifies the application of exemptions for certain affordable housing projects, including exempting new residential developments of fewer than one hundred dwelling units, from school impact fee requirements. Repeals 7/1/2029.

Continue reading HB 1713 →

HB 1950

Transient Accommodations Tax (HRS 237D)

SUBJECT: TRANSIENT ACCOMMODATIONS, Earmark for State-Led Marketing and Branding Special Fund

BILL NUMBER: HB 1950

INTRODUCED BY: TAM, GEDEON, HUSSEY, ILAGAN, TEMPLO

EXECUTIVE SUMMARY: Establishes the State-led Marketing and Branding Special Fund and requires that a portion of all transient accommodations taxes that would otherwise be deposited into the general fund be deposited into the special fund, to be used for state-led marketing, branding, and tourism management. Requires the Department of Business, Economic Development, and Tourism to develop and submit to the Legislature an annual comprehensive marketing, branding, and tourism management plan.

Continue reading HB 1950 →

HB 1966; SB 2860

Motor Vehicle (HRS 249), Tobacco (HRS 245)

SUBJECT:  TOBACCO, MOTOR VEHICLE, Allow Emergency Medical Services Fees to Feed EMS Special Fund

BILL NUMBER: HB 1966; SB 2860

INTRODUCED BY: HB by KEOHOKAPU-LEE LOY, AMATO, BELATTI, GRANDINETTI, ILAGAN, KAHALOA, KAPELA, KILA, LOWEN, MARTEN, MIYAKE, MORIKAWA, OLDS, PERRUSO, POEPOE, QUINLAN, TAKAYAMA, TAKENOUCHI, TAM, TEMPLO; SB by SAN BUENAVENTURA, CHANG, GABBARD, HASHIMOTO, RICHARDS

EXECUTIVE SUMMARY: Amends the Emergency Medical Services Special Fund by authorizing the deposit of revenues from billable emergency medical services. Amends the composition, allowable uses, and establishes a cap on the special fund.

Continue reading HB 1966; SB 2860 →