# Hawaii HB 760: RELATING TO TAXATION.

Hawaii HB 760, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) House bill sponsored by Amy A. Perruso (Democratic); status in committee, last action 2025-02-06 (Reported from EEP/AGR (Stand. Com. Rep. No. 231) as amended in HD 1, recommending passage on Second Reading and referral to ECD.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-HB760-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 760
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: in committee
- Chamber: House
- Introduced: 2025-01-17
- Last action: 2025-02-06, Reported from EEP/AGR (Stand. Com. Rep. No. 231) as amended in HD 1, recommending passage on Second Reading and referral to ECD.
- Sponsor: Amy A. Perruso (Democratic)
- Cosponsors: 7
- Subjects: Environmental Response, Energy, and Food Security Tax, Carbon Emissions, Tax Credit, Agricultural Development and Food Security Special Fund, Carbon Emissions Tax and Dividend Special Fund, Appropriation, EEP/AGR, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Reenacts the agricultural development and food security special fund. Establishes and appropriates moneys into the carbon emissions tax and dividend special fund. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Amends the environmental response, energy, and food security tax by taxing fossil fuels based on their emissions. Requires reports to the Legislature. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Amy A. Perruso (Democratic), House
- Cosponsor: Della Au Belatti (Democratic), House
- Cosponsor: Tina Nakada Grandinetti (Democratic), House
- Cosponsor: Mark J. Hashem (Democratic), House
- Cosponsor: LA CHICA
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Mahina Poepoe (Democratic), House
- Cosponsor: Jackson D. Sayama (Democratic), House

## Actions (10)

- 2025-02-06: Reported from EEP/AGR (Stand. Com. Rep. No. 231) as amended in HD 1, recommending passage on Second Reading and referral to ECD. (House)
- 2025-02-06: Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with Representative(s) Reyes Oda voting aye with reservations; Representative(s) Alcos, Garcia, Muraoka, Pierick, Shimizu voting no (5) and Representative(s) Ward excused (1). (House)
- 2025-01-30: The committee on EEP recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Lowen, Perruso, Kahaloa, Kusch, Quinlan; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Ward. (House)
- 2025-01-30: The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Perruso, Quinlan; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Ward. (House)
- 2025-01-28: The committee(s) on EEP/AGR recommend(s) that the measure be deferred until 01-30-25. (House)
- 2025-01-28: Bill scheduled for decision making on Thursday, 01-30-25 9:02AM in conference room 325 VIA VIDEOCONFERENCE. (House)
- 2025-01-24: Bill scheduled to be heard by EEP/AGR on Tuesday, 01-28-25 10:00AM in House conference room 325 VIA VIDEOCONFERENCE. (House)
- 2025-01-21: Introduced and Pass First Reading. (House)
- 2025-01-21: Referred to EEP/AGR, ECD, FIN, referral sheet 2 (House)
- 2025-01-17: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_HD1_.pdf)
- HB760_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_.PDF)

## Related bills

- SB 572: RELATING TO HOUSING. (signed)
- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_HD1_.pdf)
- [HB760_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB760_.PDF)

## Related
- [SB 572: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB572-2025)
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
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- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB760-2025 (as of 2026-10-17).