HawaiiSB 11532025–2026 Regular Session (Year 2)Senate

RELATING TO TAXATION.

Sponsored By: Mike Gabbard (Democratic)

In Committee

Summary

Excludes from state income taxes the gross income, adjusted gross income, and taxable income derived from tips received by employees.

Small Business CaucusIncome TaxTipsTipped EmployeesLBT, WAM

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Mike Gabbard

    Democratic • Senate

Cosponsors

  • Henry J.C. Aquino

    Democratic • Senate

  • Joy A. San Buenaventura

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Carried over to 2026 Regular Session.

    12/8/2025
  2. Referred to LBT, WAM.

    1/23/2025Senate
  3. Passed First Reading.

    1/21/2025Senate
  4. Introduced.

    1/17/2025Senate

Bill Text

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