# Hawaii HB 1085: RELATING TO TAXATION.

Hawaii HB 1085, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Nadine K. Nakamura (Democratic); status failed, last action 2025-12-08 (Carried over to 2026 Regular Session.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB1085-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 1085
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- Sponsor: Nadine K. Nakamura (Democratic)
- Cosponsors: 0
- Subjects: Cigarette Tax, Tobacco Tax, Disposition of Revenues, HLT, HED, FIN
- Touches household money: no
- Roll calls: 3 (66 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Increases the tax rates for cigarettes and little cigars beginning 1/1/2026, amends the disposition of tax revenues to certain non-general funds starting from fiscal year 2026-2027, with the excess carrying over to the general fund, and expands the disposition of tax revenues to the non-general funds to include all tobacco product taxes. Repeals obsolete historical tax rates. Effective 7/1/3000. (HD2)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Nadine K. Nakamura (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-07 | House | The committee on HED recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 9 | 0 |   |
| 2025-02-04 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on HED... | pass | 48 | 0 |   |
| 2025-01-31 | House | The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 9 | 0 |   |

## Actions (13)

- 2025-12-08: Carried over to 2026 Regular Session.
- 2025-02-12: Reported from HED (Stand. Com. Rep. No. 471) as amended in HD 2, recommending referral to FIN. (House)
- 2025-02-12: Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Sayama, Ward excused (3). (House)
- 2025-02-07: The committee on HED recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Garrett, Amato, Kapela, Kila, La Chica, Olds, Sayama, Woodson, Souza; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Evslin, Muraoka. (House)
- 2025-02-04: Reported from HLT (Stand. Com. Rep. No. 67) as amended in HD 1, recommending passage on Second Reading and referral to HED. (House)
- 2025-02-04: Passed Second Reading as amended in HD 1 and referred to the committee(s) on HED with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Kong, Ward excused (3). (House)
- 2025-02-04: Bill scheduled to be heard by HED on Friday, 02-07-25 2:00PM in University of Hawaii at Manoa, Bachman Hall, Board of Regents Conference Room 106, 2444 Dole Street VIA VIDEOCONFERENCE. (House)
- 2025-01-31: The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Takayama, Keohokapu-Lee Loy, Amato, Chun, Marten, Olds, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and Excused: none. (House)
- 2025-01-29: Bill scheduled to be heard by HLT on Friday, 01-31-25 9:15AM in House conference room 329 VIA VIDEOCONFERENCE. (House)
- 2025-01-28: Re-referred to HLT, HED, FIN, referral sheet 7 (House)
- 2025-01-23: Introduced and Pass First Reading. (House)
- 2025-01-23: Referred to HLT, FIN, referral sheet 3 (House)
- 2025-01-21: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_HD2_.pdf)
- HB1085_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_HD1_.HTM)
- HB1085_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_HD2_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_HD2_.pdf)
- [HB1085_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_HD1_.HTM)
- [HB1085_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_HD2_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1085_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB1085-2026 (as of 2026-11-01).