# Hawaii SB 13: RELATING TO THE AQUACULTURE INVESTMENT TAX CREDIT.

Hawaii SB 13, RELATING TO THE AQUACULTURE INVESTMENT TAX CREDIT., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Lorraine R. Inouye (Democratic); status in committee, last action 2025-02-12 (Reported from AEN (Stand. Com. Rep. No. 298) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-SB13-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 13
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE AQUACULTURE INVESTMENT TAX CREDIT.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-02-12, Reported from AEN (Stand. Com. Rep. No. 298) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Lorraine R. Inouye (Democratic)
- Cosponsors: 0
- Subjects: Aquaculture Investment Tax Credit, AEN, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

For taxable years beginning after 12/31/2025, establishes a 5-year aquaculture investment tax credit for taxpayers that incur qualifying investment costs relating to qualified aquaculture businesses. Takes effect 7/1/2050. (SD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lorraine R. Inouye (Democratic), Senate

## Actions (7)

- 2025-02-12: Reported from AEN (Stand. Com. Rep. No. 298) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-02-12: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-01-24: The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in AEN were as follows: 4 Aye(s): Senator(s) Gabbard, Richards, Rhoads, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite. (Senate)
- 2025-01-21: The committee(s) on AEN has scheduled a public hearing on 01-24-25 1:00PM; Conference Room 224 & Videoconference. (Senate)
- 2025-01-16: Referred to AEN, WAM. (Senate)
- 2025-01-15: Introduced and passed First Reading. (Senate)
- 2025-01-08: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_.PDF)
- SB13_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_SD1_.HTM)

## 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/SB13_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_.PDF)
- [SB13_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB13_SD1_.HTM)

## 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)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-SB13-2025 (as of 2026-10-17).