All Roll Calls
Yes: 142 • No: 0
HawaiiHB 25462025–2026 Regular Session (Year 2)House
RELATING TO TAX CREDIT FOR RESEARCH ACTIVITIES.
Sponsored By: Nadine K. Nakamura (Democratic)
Passed
Summary
Amends the tax credit for research activities by: allowing qualifying taxpayers to claim the credit for all qualified research expenses without regard to the amount of expenses for previous years; amending from March 31 to March 1 the deadline for qualified high technology businesses to submit to the Department of Business, Economic development, and Tourism written, certified statements identifying qualified expenditures and the tax amount of tax credits claimed in the previous taxable year; for any taxable year the annual aggregate cap is reached, requiring the credit to be divided between all qualified high technology businesses in proportion to the amount of qualified research expenses claimed; and requiring DBEDT to establish an annual application period and notify each qualified high technology business applicant of the credit amount certified. Applies to costs incurred beginning after 12/31/2025. Repeals the credit on 1/1/2029. Effective 7/1/3050. (SD2)
DBEDTTax CreditResearch ActivitiesQualified High Technology BusinessesAnnual CapTax Credit DistributionCertificationEDT, WAM
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Nadine K. Nakamura
Democratic • House
Cosponsors
Daisy Hartsfield
Democratic • House
Greggor Ilagan
Democratic • House
Sue L. Keohokapu-Lee Loy
Democratic • House
Lisa Kitagawa
Democratic • House
Matthias Kusch
Democratic • House
Tyson K. Miyake
Democratic • House
Dee Morikawa
Democratic • House
Amy A. Perruso
Democratic • House
Shirley Ann Templo
Democratic • House
Roll Call Votes
Senate vote • 4/14/2026
Senate Floor Vote
Yes: 25 • No: 0
Senate vote • 4/6/2026
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 12 • 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: 50 • No: 0
House vote • 2/19/2026
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...
Yes: 51 • No: 0
Actions Timeline
Received notice of Senate conferees (Sen. Com. No. 725).
4/23/2026HouseSenate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
4/22/2026SenateHouse Conferees Appointed: Ilagan, Hussey Co-Chairs; Tam, Gedeon.
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. 701) in amended form (SD 2).
4/14/2026HouseReported from WAM (Stand. Com. Rep. No. 3686) with recommendation of passage on Third Reading, as amended (SD 2).
4/9/2026Senate48 Hrs. Notice 04-14-26.
4/9/2026SenateThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C..
4/6/2026SenateThe committee(s) on WAM deferred the measure until 04-06-26 10:31AM; Conference Room 211 & Videoconference.
4/1/2026SenateReported from EDT (Stand. Com. Rep. No. 3238) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/30/2026SenateThe committee(s) on WAM will hold a public decision making on 04-01-26 10:03AM; Conference Room 211 & Videoconference.
3/30/2026SenateReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/30/2026SenateThe 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.
3/24/2026SenateThe committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.
3/20/2026SenateReceived from House (Hse. Com. No. 435).
3/12/2026SenatePassed First Reading.
3/12/2026SenateReferred to EDT, WAM.
3/12/2026SenatePassed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Pierick excused (1). Transmitted to Senate.
3/10/2026HouseReported from FIN (Stand. Com. Rep. No. 1111-26) as amended in HD 2, recommending passage on Third Reading.
3/6/2026HouseForty-eight (48) hours notice Tuesday, 03-10-26.
3/6/2026HouseThe 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, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
3/2/2026HouseBill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
2/27/2026House
Bill Text
Bill Text
HB2546_HD1
HB2546_HD2
HB2546_SD1
HB2546_SD2
Original
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