All Roll Calls
Yes: 2 • No: 3
HawaiiSB 23322025–2026 Regular Session (Year 2)Senate
RELATING TO TAXATION.
Sponsored By: Mike Gabbard (Democratic)
Passed
Summary
Reestablishes the Agricultural Development and Food Security Special Fund. Establishes the Carbon Emissions Tax and Dividend Special Fund. Gradually increases the Environmental Response, Energy, Carbon Emissions, and Food Security tax rates and establishes a refundable carbon cashback tax credit to offset increases for most taxpayers. Requires reports to the Legislature. Appropriates funds.
Department of TaxationEnvironmental Response, Energy, Carbon Emissions, and Food Security TaxCarbon EmissionsTax CreditAgricultural Development and Food Security Special FundCarbon Emissions Tax and Dividend Special FundReportsAppropriationAEN, WAM
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Mike Gabbard
Democratic • Senate
Cosponsors
Jarrett Keohokalole
Democratic • Senate
III Richards
Democratic • Senate
Roll Call Votes
Senate vote • 2/11/2026
The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 2 • No: 3
Actions Timeline
The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in AEN were as follows: 2 Aye(s): Senator(s) Gabbard, Rhoads; Aye(s) with reservations: none ; 3 No(es): Senator(s) Richards, DeCoite, Awa; and 0 Excused: none.
2/11/2026SenateThe recommendation was not adopted.
2/11/2026SenateThe committee(s) on AEN will hold a public decision making on 02-11-26 4:00PM; Conference Room 224 & Videoconference.
2/9/2026SenateThe committee on AEN has deleted the measure from decision making scheduled on 02-09-26 3:01PM; CR 224 & Videoconference.
2/8/2026SenateThe committee(s) on AEN deferred the measure until 02-09-26 3:01PM; Conference Room 224 & Videoconference.
2/4/2026SenateThe committee(s) on AEN has scheduled a public hearing on 02-04-26 3:00PM; Conference Room 224 & Videoconference.
1/30/2026SenateReferred to AEN, WAM.
1/26/2026SenateIntroduced and passed First Reading.
1/21/2026SenatePending Introduction.
1/15/2026Senate
Bill Text
Original
Related Bills
HB 2437 — RELATING TO ARTS EDUCATION.
Appropriates funds to the State Foundation on Culture and the Arts for the Artists in the Schools Program. Effective 1/1/3000. (SD1)
HB 2438 — RELATING TO THE HAWAII CULTURAL TRUST.
Establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism. Establishes an income tax credit for contributions made to both the Hawaii Cultural Trust and at least one qualified Hawaii cultural organization, under certain conditions. Establishes a special number plate for motor vehicles to support the Hawaii Cultural Trust. Applies the income tax credit to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
HB 2436 — RELATING TO ARTS INTEGRATION IN PUBLIC SCHOOLS.
Establishes within the Department of Education arts integration coordinator or specialist positions to support fine arts education and arts integration in public schools statewide. Appropriates funds. Effective 7/1/3000. (HD1)
HB 2417 — RELATING TO ADMINISTRATIVE LICENSE REVOCATION.
Clarifies administrative driver's license revocation procedures by specifying the effect of the notice of administrative revocation and conforming related administrative review and hearing provisions. Effective 7/1/3000. (SD1)
HB 2418 — RELATING TO EDUCATION.
Requires that the Hawaii Teacher Standards Board submit three nominees for its Executive Director to the Board of Education. Requires the Board of Education to appoint an Executive Director from the nominees on the list, subject to advice and consent of the Senate.
HB 2416 — RELATING TO A MARITIME YOUTH APPRENTICESHIP PATHWAY PROGRAM.
Directs the University of Hawaii Community College System, in partnership with state agencies and maritime employers, to conduct a study and develop a plan for a statewide Maritime Youth Apprenticeship Pathway Program for individuals ages 16 to 24. Requires a report to the Legislature with recommendations on program structure, resource needs, proposed legislation and implementation options. Appropriates funds. Effective 7/31/2055. (SD1)