# Hawaii SB 1404: RELATING TO TAXATION.

Hawaii SB 1404, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Ronald D. Kouchi (Democratic); status in committee, last action 2025-01-27 (Referred to CPN/HRE, WAM.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-SB1404-2025
- 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 1404
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-01-27, Referred to CPN/HRE, WAM.
- Sponsor: Ronald D. Kouchi (Democratic)
- Cosponsors: 0
- Subjects: Cigarette Tax, Tobacco Tax, Disposition of Revenues, CPN/HRE, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Increases the tax rates for cigarettes and little cigars beginning 1/1/2026, amends the disposition of tax revenues to certain non-general funds starting from fiscal year 2026-2027, with the excess carrying over to the general fund, and expands the tax disposition of tax revenues to the funds to include all tobacco product taxes. Repeals obsolete historical tax rates.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ronald D. Kouchi (Democratic), Senate

## Actions (3)

- 2025-01-27: Referred to CPN/HRE, WAM. (Senate)
- 2025-01-23: Introduced and passed First Reading. (Senate)
- 2025-01-21: Pending Introduction. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1404_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1404_.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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1404_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1404_.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)
- [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-SB1404-2025 (as of 2026-10-17).