All Roll Calls
Yes: 251 • No: 0
HawaiiHB 19202025–2026 Regular Session (Year 2)HouseWALLET
RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.
Sponsored By: Luke A. Evslin (Democratic)
Signed by Governor
Summary
Clarifies that, for tax credits issued after 7/1/2026, a partner or member that is a partnership or limited liability company that has been allocated a low-income housing tax credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, until 12/31/2032. Effective 7/1/3000. (SD2)
Low-Income Housing Tax CreditExtensionPartnersLimited Liability CompaniesAllocationHOU, WAM
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Taxpayers can transfer housing credits
For Hawaii tax credits issued after July 1, 2026, partnerships and limited liability companies can transfer all or part of an allocated credit to any taxpayer. The recipient does not need an ownership interest in the building or eligibility for the federal housing credit. Recipients cannot transfer the credit again, and the transferor must notify Hawaii’s tax department by the 20th day of the first month after the tax year ends. The state credit remains available through December 31, 2032, for qualified buildings awarded credits after December 31, 2016.
Sponsors & Cosponsors
Sponsor
Luke A. Evslin
Democratic • House
Cosponsors
Tyson K. Miyake
Democratic • House
Roll Call Votes
House vote • 5/6/2026
House Floor Vote
Yes: 51 • No: 0
Senate vote • 5/1/2026
Senate Floor Vote
Yes: 24 • No: 0
House vote • 4/28/2026
The Conference Committee recommends that the measure be Passed, with Amendments....
Yes: 3 • No: 0
Senate vote • 4/28/2026
The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS....
Yes: 3 • No: 0
Senate vote • 4/14/2026
Senate Floor Vote
Yes: 25 • No: 0
Senate vote • 4/8/2026
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 13 • No: 0
Senate vote • 3/24/2026
The committee(s) on HOU recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 5 • No: 0
Senate vote • 3/17/2026
The committee(s) on HOU recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 4 • No: 0
House vote • 3/5/2026
House Floor Vote
Yes: 49 • No: 0
House vote • 3/2/2026
The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ...
Yes: 15 • No: 0
House vote • 2/19/2026
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...
Yes: 50 • No: 0
House vote • 2/11/2026
The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 9 • No: 0
Actions Timeline
Act 205, 07/08/2026 (Gov. Msg. No. 1307).
7/8/2026SenateAct 205, on 07/08/2026 (Gov. Msg. No. 1307).
7/8/2026HouseReceived notice of passage on Final Reading in House (Hse. Com. No. 888).
5/8/2026SenateTransmitted to Governor.
5/7/2026HousePassed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).
5/6/2026HouseReceived notice of Final Reading (Sen. Com. No. 814).
5/5/2026HouseDeferred one day 05-06-26.
5/1/2026HousePassed Final Reading, as amended (CD 1). Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Fukunaga).
5/1/2026SenateReported from Conference Committee (Conf Com. Rep. No. 30-26) as amended in (CD 1).
4/29/2026HouseForty-eight (48) hours notice Friday, 05-01-26.
4/29/2026HouseReported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 30-26).
4/29/2026Senate48 Hrs. Notice (as amended CD 1) 05-01-26
4/29/2026SenateThe Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Chang, Hashimoto, Rhoads; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
4/28/2026SenateThe Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Evslin, Miyake, Muraoka; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
4/28/2026HouseConference Committee Meeting will reconvene on Tuesday 04-28-26 10:05AM in conference room 224.
4/27/2026HouseConference Committee Meeting will reconvene on Monday 04-27-26 10:05AM in conference room 224.
4/24/2026HouseBill scheduled for Conference Committee Meeting on Friday, 04-24-26 10:05AM in conference room 224.
4/23/2026HouseSenate Conferees Appointed: Chang Chair; Hashimoto Co-Chair; Rhoads.
4/21/2026SenateReceived notice of Senate conferees (Sen. Com. No. 717).
4/21/2026HouseHouse Conferees Appointed: Evslin, Miyake Co-Chairs; Muraoka.
4/20/2026HouseReceived notice of appointment of House conferees (Hse. Com. No. 786).
4/20/2026SenateReceived notice of disagreement (Hse. Com. No. 780).
4/17/2026SenateHouse disagrees with Senate amendment (s).
4/16/2026HouseReport adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
4/14/2026SenateReturned from Senate (Sen. Com. No. 641) in amended form (SD 2).
4/14/2026House
Bill Text
Bill Text
HB1920_CD1
HB1920_HD1
HB1920_SD1
HB1920_SD2
Original
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