# Hawaii HB 2438: RELATING TO THE HAWAII CULTURAL TRUST.

Hawaii HB 2438, RELATING TO THE HAWAII CULTURAL TRUST., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Jeanne Kapela (Democratic); status failed, last action 2026-05-27 (Pending introduction.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2438-2026
- 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 2438
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE HAWAII CULTURAL TRUST.
- Status: failed
- Chamber: House
- Introduced: 2026-01-28
- Last action: 2026-05-27, Pending introduction.
- Sponsor: Jeanne Kapela (Democratic)
- Cosponsors: 8
- Subjects: DBEDT, Hawaii Cultural Trust, Income Tax Credit, Special Number Plate, EDT/WLA/TRS, WAM
- Touches household money: yes
- Roll calls: 8 (143 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism. Establishes an income tax credit for contributions made to both the Hawaii Cultural Trust and at least one qualified Hawaii cultural organization, under certain conditions. Establishes a special number plate for motor vehicles to support the Hawaii Cultural Trust. Applies the income tax credit to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jeanne Kapela (Democratic), House
- Cosponsor: Terez Amato (Democratic), House
- Cosponsor: Darius K. Kila (Democratic), House
- Cosponsor: Nicole E. Lowen (Democratic), House
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Mahina Poepoe (Democratic), House
- Cosponsor: REYES ODA
- Cosponsor: Garner M. Shimizu (Republican), House
- Cosponsor: Gregg Takayama (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-25 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 4 | 0 |   |
| 2026-03-25 | Senate | The committee(s) on TRS recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 3 | 0 |   |
| 2026-03-25 | Senate | The committee(s) on WLA recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 5 | 0 |   |
| 2026-03-10 | House | House Floor Vote | pass | 50 | 0 |   |
| 2026-02-26 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 16 | 0 |   |
| 2026-02-12 | House | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 8 | 0 |   |
| 2026-02-06 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA... | pass | 51 | 0 |   |
| 2026-02-04 | House | The committee on CAA recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 6 | 0 |   |

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_SD1_.pdf)
- HB2438_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_HD1_.HTM)
- HB2438_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_HD2_.HTM)
- HB2438_HD3: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_HD3_.HTM)
- HB2438_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_SD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_SD1_.pdf)
- [HB2438_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_HD1_.HTM)
- [HB2438_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_HD2_.HTM)
- [HB2438_HD3 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_HD3_.HTM)
- [HB2438_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_SD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2438_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB2438-2026 (as of 2026-11-01).