# Hawaii HB 2526: RELATING TO TAXATION.

Hawaii HB 2526, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Kim Coco Iwamoto (Democratic); status failed, last action 2026-02-02 (Referred to PBS/ECD, CPC, FIN, referral sheet 6) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2526-2026
- 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 2526
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: House
- Introduced: 2026-01-28
- Last action: 2026-02-02, Referred to PBS/ECD, CPC, FIN, referral sheet 6
- Sponsor: Kim Coco Iwamoto (Democratic)
- Cosponsors: 7
- Subjects: Department of Taxation, Income Tax Credit, Hurricane Resistance Retrofit, General Excise Tax, Rate Reduction, PBS/ECD, CPC, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete certified hurricane-resistant residential project or certain hurricane-resistant components of a high-rise condominium. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kim Coco Iwamoto (Democratic), House
- Cosponsor: David Alcos III (Republican), House
- Cosponsor: Diamond Garcia (Republican), House
- Cosponsor: Christopher L. Muraoka (Republican), House
- Cosponsor: Amy A. Perruso (Democratic), House
- Cosponsor: Elijah Pierick (Republican), House
- Cosponsor: Julie Reyes Oda (Republican), House
- Cosponsor: Garner M. Shimizu (Republican), House

## Actions (2)

- 2026-02-02: Referred to PBS/ECD, CPC, FIN, referral sheet 6 (House)
- 2026-01-28: Introduced and Pass First Reading. (House)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2526_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2526_.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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2526_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2526_.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)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB2526-2026 (as of 2026-11-01).