# Hawaii SB 125: RELATING TO STATE ENTERPRISE ZONES.

Hawaii SB 125, RELATING TO STATE ENTERPRISE ZONES., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Lynn DeCoite (Democratic); status passed house, last action 2025-04-22 (Senate Conferees Appointed: DeCoite Chair; Kim, Kanuha Co-Chairs; Awa.) (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/HI-SB125-2025
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 125
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO STATE ENTERPRISE ZONES.
- Status: passed house
- Chamber: Senate
- Introduced: 2025-01-10
- Last action: 2025-04-22, Senate Conferees Appointed: DeCoite Chair; Kim, Kanuha Co-Chairs; Awa.
- Sponsor: Lynn DeCoite (Democratic)
- Cosponsors: 7
- Subjects: State Enterprise Zones, Qualified Business, Tax Incentives, Eligible Business Activities, Retail Sales, Value-Added Agricultural Products, Health Care Services, Advanced Manufacturing, Cybersecurity, ECD, AGR, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the definition of "eligible business activity" for State Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone to the final consumer, the processing of value-added agricultural products grown within an enterprise zone, the provision of professional services by health care professionals in health-care-related sectors, the use of advanced manufacturing to produce products, or the development of cybersecurity technology. Extends the eligibility period of the state business tax credit and general excise tax exemption for qualified businesses within state enterprise zones from 7 years to 9 years. Extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products from 10 years to 12 years. Makes the extension of the state business tax credit eligibility period applicable to taxable years beginning after 12/31/2025. Makes the extension of the general excise tax exemption eligibility period take effect on 1/1/2027. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lynn DeCoite (Democratic), Senate
- Cosponsor: AQUINO
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Troy N. Hashimoto (Democratic), Senate
- Cosponsor: Dru Mamo Kanuha (Democratic), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Angus L.K. McKelvey (Democratic), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Actions (33)

- 2025-04-22: Senate Conferees Appointed: DeCoite Chair; Kim, Kanuha Co-Chairs; Awa. (Senate)
- 2025-04-22: Received notice of Senate conferees (Sen. Com. No. 863). (House)
- 2025-04-04: Received from House (Hse. Com. No. 457). (Senate)
- 2025-04-04: Senate disagrees with House amendments. (Senate)
- 2025-04-04: Received notice of disagreement (Sen. Com. No. 590). (House)
- 2025-04-03: Reported from FIN (Stand. Com. Rep. No. 1900), recommending passage on Third Reading. (House)
- 2025-04-03: Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Woodson excused (2). Transmitted to Senate. (House)
- 2025-03-28: The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Hussey, Ward. (House)
- 2025-03-25: Bill scheduled to be heard by FIN on Friday, 03-28-25 3:30PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-03-21: Reported from AGR (Stand. Com. Rep. No. 1407), recommending referral to FIN. (House)
- 2025-03-21: Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Garrett, Kapela, Kitagawa, Ward excused (5). (House)
- 2025-03-19: The committee on AGR recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Perruso, Quinlan; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Ward. (House)
- 2025-03-14: Reported from ECD (Stand. Com. Rep. No. 1238) as amended in HD 1, recommending passage on Second Reading and referral to AGR/HLT. (House)
- 2025-03-14: Passed Second Reading as amended in HD 1 and referred to the committee(s) on AGR/HLT with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt, Iwamoto, Ward excused (4). (House)
- 2025-03-14: Re-referred to ECD, AGR, FIN, referral sheet 23 (House)
- 2025-03-14: Bill scheduled to be heard by AGR on Wednesday, 03-19-25 9:30AM in House conference room 325 VIA VIDEOCONFERENCE. (House)
- 2025-03-12: The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt. (House)
- 2025-03-07: Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-03-06: Pass First Reading (House)
- 2025-03-06: Referred to ECD, AGR/HLT, FIN, referral sheet 19 (House)
- 2025-03-04: Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. (Senate)
- 2025-03-04: Received from Senate (Sen. Com. No. 93) in amended form (SD 2). (House)
- 2025-02-28: Reported from WAM (Stand. Com. Rep. No. 827) with recommendation of passage on Third Reading, as amended (SD 2). (Senate)
- 2025-02-28: 48 Hrs. Notice 03-04-25. (Senate)
- 2025-02-18: The 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, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite. (Senate)
- 2025-02-14: The committee(s) on WAM will hold a public decision making on 02-18-25 10:01AM; Conference Room 211 & Videoconference. (Senate)
- 2025-02-10: Reported from EDT (Stand. Com. Rep. No. 123) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-02-10: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-01-30: The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 3 Aye(s): Senator(s) DeCoite, Wakai, Kim; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Fukunaga, Awa. (Senate)
- 2025-01-27: The committee(s) on EDT has scheduled a public hearing on 01-30-25 1:00PM; Conference Room 229 & Videoconference. (Senate)
- 2025-01-17: Referred to EDT, WAM. (Senate)
- 2025-01-15: Introduced and passed First Reading. (Senate)
- 2025-01-10: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_HD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_.PDF)
- SB125_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_HD1_.HTM)
- SB125_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_SD1_.HTM)
- SB125_SD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_SD2_.HTM)

## Related bills

- HB 431: RELATING TO HOUSING. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)
- SB 1044: RELATING TO THE STABILIZATION OF PROPERTY INSURANCE. (signed)
- SB 1231: RELATING TO PARENTAGE. (signed)
- SB 935: RELATING TO GOVERNMENT. (signed)
- HB 703: RELATING TO KUPUNA HOUSING. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_HD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_.PDF)
- [SB125_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_HD1_.HTM)
- [SB125_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_SD1_.HTM)
- [SB125_SD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB125_SD2_.HTM)

## Related
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [SB 1044: RELATING TO THE STABILIZATION OF PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB1044-2025)
- [SB 1231: RELATING TO PARENTAGE.](https://policyrisk.com/state-bill/HI-SB1231-2025)
- [SB 935: RELATING TO GOVERNMENT.](https://policyrisk.com/state-bill/HI-SB935-2025)
- [HB 703: RELATING TO KUPUNA HOUSING.](https://policyrisk.com/state-bill/HI-HB703-2025)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB125-2025 (as of 2026-10-27).