# Hawaii HB 949: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Hawaii HB 949, RELATING TO THE LOW-INCOME HOUSING TAX CREDIT., is a 2025–2026 Regular Session (Year 1) House bill sponsored by Luke A. Evslin (Democratic); status in committee, last action 2025-02-12 (Reported from ECD (Stand. Com. Rep. No. 500) as amended in HD 2, recommending referral to FIN.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-HB949-2025
- 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 949
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.
- Status: in committee
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-02-12, Reported from ECD (Stand. Com. Rep. No. 500) as amended in HD 2, recommending referral to FIN.
- Sponsor: Luke A. Evslin (Democratic)
- Cosponsors: 1
- Subjects: Low-Income Housing Tax Credit, Extension, Partners, Limited Liability Companies, HSG, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Clarifies that a partner or member that is a partnership or limited liability company that has been allocated a low-income housing tax credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any person. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, from 12/31/2027 to 12/31/2032. Effective 7/1/3000. (HD2)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Luke A. Evslin (Democratic), House
- Cosponsor: Tyson K. Miyake (Democratic), House

## Actions (11)

- 2025-02-12: Reported from ECD (Stand. Com. Rep. No. 500) as amended in HD 2, recommending referral to FIN. (House)
- 2025-02-12: Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Sayama, Ward excused (3). (House)
- 2025-02-07: The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. (House)
- 2025-02-04: Reported from HSG (Stand. Com. Rep. No. 135) as amended in HD 1, recommending passage on Second Reading and referral to ECD. (House)
- 2025-02-04: Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Kong, Ward excused (3). (House)
- 2025-02-04: Bill scheduled to be heard by ECD on Friday, 02-07-25 10:15AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-01-29: The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Cochran. (House)
- 2025-01-27: Bill scheduled to be heard by HSG on Wednesday, 01-29-25 9:15AM in House conference room 430 VIA VIDEOCONFERENCE. (House)
- 2025-01-23: Introduced and Pass First Reading. (House)
- 2025-01-23: Referred to HSG, ECD, FIN, referral sheet 3 (House)
- 2025-01-21: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_HD2_.pdf)
- HB949_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_HD1_.HTM)
- HB949_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_HD2_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_.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/HB949_HD2_.pdf)
- [HB949_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_HD1_.HTM)
- [HB949_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_HD2_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB949_.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-HB949-2025 (as of 2026-10-17).