HawaiiHB 24292025–2026 Regular Session (Year 2)House

RELATING TO TAX EXPENDITURE EVALUATION.

Sponsored By: Kyle T. Yamashita (Democratic)

Passed

Summary

Requires the Department of Business, Economic Development, and Tourism to study the effectiveness of tax expenditures and prepare summary descriptive statistics. Requires annual reports. Authorizes Department of Business, Economic Development, and Tourism staff to access certain information on tax returns for the purpose of studying the effectiveness of tax expenditures. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD2)

DBEDTDepartment of TaxationTaxationTax Expenditure Disclosure and EvaluationIncome Tax CreditsGeneral Excise and Related Use Tax ExemptionsEDT, WAM

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Kyle T. Yamashita

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 140 • No: 3

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 EDT recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 4 • No: 0

House vote 3/10/2026

House Floor Vote

Yes: 47 • No: 3

House vote 2/18/2026

Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...

Yes: 51 • No: 0

Actions Timeline

  1. House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Hussey, Tam, Gedeon.

    4/21/2026House
  2. Received notice of appointment of House conferees (Hse. Com. No. 799).

    4/21/2026Senate
  3. Received notice of disagreement (Hse. Com. No. 780).

    4/17/2026Senate
  4. House disagrees with Senate amendment (s).

    4/16/2026House
  5. Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

    4/14/2026Senate
  6. Returned from Senate (Sen. Com. No. 690) in amended form (SD 2).

    4/14/2026House
  7. Reported from WAM (Stand. Com. Rep. No. 3735) with recommendation of passage on Third Reading, as amended (SD 2).

    4/10/2026Senate
  8. 48 Hrs. Notice 04-14-26.

    4/10/2026Senate
  9. The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

    4/8/2026Senate
  10. The committee(s) on WAM will hold a public decision making on 04-08-26 10:02AM; Conference Room 211 & Videoconference.

    4/6/2026Senate
  11. Reported from EDT (Stand. Com. Rep. No. 3347) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

    3/30/2026Senate
  12. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    3/30/2026Senate
  13. The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.

    3/24/2026Senate
  14. The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.

    3/20/2026Senate
  15. Received from House (Hse. Com. No. 417).

    3/12/2026Senate
  16. Passed First Reading.

    3/12/2026Senate
  17. Referred to EDT, WAM.

    3/12/2026Senate
  18. Passed Third Reading as amended in HD 2 with Representative(s) Gedeon, Shimizu voting aye with reservations; Representative(s) Alcos, Garcia, Muraoka voting no (3) and Representative(s) Pierick excused (1). Transmitted to Senate.

    3/10/2026House
  19. Reported from FIN (Stand. Com. Rep. No. 1115-26) as amended in HD 2, recommending passage on Third Reading.

    3/6/2026House
  20. Forty-eight (48) hours notice Tuesday, 03-10-26.

    3/6/2026House
  21. The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Reyes Oda; Ayes with reservations: Representative(s) Alcos, Gedeon; Noes: none; and Excused: none.

    3/4/2026House
  22. The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.

    3/2/2026House
  23. Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.

    3/2/2026House
  24. Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

    2/27/2026House
  25. Reported from ECD (Stand. Com. Rep. No. 417-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

    2/18/2026House

Bill Text

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