# Hawaii SB 2332: RELATING TO TAXATION.

Hawaii SB 2332, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Mike Gabbard (Democratic); status failed, last action 2026-02-11 (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.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2332-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 2332
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-02-11, 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.
- Sponsor: Mike Gabbard (Democratic)
- Cosponsors: 2
- Subjects: Department of Taxation, Environmental Response, Energy, Carbon Emissions, and Food Security Tax, Carbon Emissions, Tax Credit, Agricultural Development and Food Security Special Fund, Carbon Emissions Tax and Dividend Special Fund, Reports, Appropriation, AEN, WAM
- Touches household money: yes
- Roll calls: 1 (2 yes, 3 no in all)
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Mike Gabbard (Democratic), Senate
- Cosponsor: Jarrett Keohokalole (Democratic), Senate
- Cosponsor: Herbert M. "Tim" Richards III (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-11 | Senate | The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENT... | fail | 2 | 3 |   |

## Actions (9)

- 2026-02-11: 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. (Senate)
- 2026-02-11: The recommendation was not adopted. (Senate)
- 2026-02-09: The committee(s) on AEN will hold a public decision making on 02-11-26 4:00PM; Conference Room 224 & Videoconference. (Senate)
- 2026-02-08: The committee on AEN has deleted the measure from decision making scheduled on 02-09-26 3:01PM; CR 224 & Videoconference. (Senate)
- 2026-02-04: The committee(s) on AEN deferred the measure until 02-09-26 3:01PM; Conference Room 224 & Videoconference. (Senate)
- 2026-01-30: The committee(s) on AEN has scheduled a public hearing on 02-04-26 3:00PM; Conference Room 224 & Videoconference. (Senate)
- 2026-01-26: Referred to AEN, WAM. (Senate)
- 2026-01-21: Introduced and passed First Reading. (Senate)
- 2026-01-15: Pending Introduction. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2332_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2332_.pdf)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2031: RELATING TO CONSUMER PROTECTION. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2332_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2332_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2031: RELATING TO CONSUMER PROTECTION.](https://policyrisk.com/state-bill/HI-SB2031-2026)
- [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-SB2332-2026 (as of 2026-11-01).