# Hawaii SB 2360: RELATING TO STATE ENTERPRISE ZONES.

Hawaii SB 2360, RELATING TO STATE ENTERPRISE ZONES., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Lynn DeCoite (Democratic); status signed, last action 2026-07-06 (Act 182, 07/06/2026 (Gov. Msg. No. 1284).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2360-2026
- 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 2360
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO STATE ENTERPRISE ZONES.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-07-06, Act 182, 07/06/2026 (Gov. Msg. No. 1284).
- Sponsor: Lynn DeCoite (Democratic)
- Cosponsors: 10
- Subjects: DBEDT, DOTAX, State Enterprise Zones, Qualified Business, State Business Tax Credit, General Excise Tax, Eligible Business Activities, Innovation Enterprises, Retail Sales, Value-Added Agricultural Products, Hawaii Food and Production Innovation Network, Health Care Services, Exemption, Extension, Comprehensive Review, Report, ECD, AGR, FIN
- Touches household money: yes
- Roll calls: 11 (220 yes, 1 no in all)
- Economic provisions PRIA read: 4

## Summary

Amends the definition of "eligible business activity" for the purposes of the Enterprise Zone Program to include certain retail sales of tangible personal property, processing of certain value-added agricultural products, the Hawaii food and product innovation network, and the provision of certain professional services by health care professionals. For taxable years beginning after 12/31/2026, extends the eligibility period of the state business tax credit for qualified businesses within state enterprise zones. Beginning 1/1/2028, extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones. Applies to qualified businesses who join the Enterprise Zone Program on or after a specific date. Effective 7/1/3000. (HD1)

## Bill overview: provisions PRIA read

- More businesses qualify for zone benefits: benefit, medium. The law expands eligible activities to include local manufacturing and retail sales of goods made in the zone, agricultural processing, health care, biotechnology, food innovation, aerospace research, and information technology design and production. Medical cannabis dispensaries remain ineligible.…
- Longer tax credits for zone businesses: benefit, medium. Businesses designated as qualified on or after July 1, 2026, can claim credits equal to 20% of eligible state taxes in years seven through nine. The state tax credit excludes general excise tax, and the credit schedule applies to tax years beginning after December 31, 2026. Manufacturers and busine…
- Hiring targets shape business tax credits: mixed, medium. For businesses designated as qualified on or after July 1, 2026, average full-time employment must grow by at least 10% by the end of year one. It must grow by at least 15% by the end of each year from year four through year nine. Businesses claiming credits after year nine must maintain that highe…
- Longer tax breaks for zone businesses: mixed, medium. Beginning January 1, 2028, qualified businesses can receive a general excise tax exemption for up to nine years. Manufacturers and businesses producing or processing agricultural products can receive it for up to twelve years. Licensed contractors also qualify for exemptions on proceeds from qualif…

## Sponsors and cosponsors

- Sponsor: Lynn DeCoite (Democratic), Senate
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Brandon J.C. Elefante (Democratic), Senate
- Cosponsor: Carol Fukunaga (Democratic), Senate
- Cosponsor: Mike Gabbard (Democratic), Senate
- Cosponsor: Troy N. Hashimoto (Democratic), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Rachele Lamosao (Democratic), Senate
- Cosponsor: Angus L.K. McKelvey (Democratic), Senate
- Cosponsor: Herbert M. "Tim" Richards III (Democratic), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-06 | House | House Floor Vote | pass | 50 | 1 |   |
| 2026-05-01 | Senate | The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS.... | pass | 2 | 0 |   |
| 2026-05-01 | House | The Conference Committee recommends that the measure be Passed, with Amendments.... | pass | 5 | 0 |   |
| 2026-04-09 | House | House Floor Vote | pass | 49 | 0 |   |
| 2026-04-07 | House | The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ... | pass | 15 | 0 |   |
| 2026-03-25 | House | The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 4 | 0 |   |
| 2026-03-20 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on AGR... | pass | 49 | 0 |   |
| 2026-03-18 | House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 6 | 0 |   |
| 2026-03-06 | Senate | Senate Floor Vote | pass | 24 | 0 |   |
| 2026-03-02 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 13 | 0 |   |
| 2026-02-05 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 3 | 0 |   |

## Actions (56)

- 2026-07-06: Act 182, 07/06/2026 (Gov. Msg. No. 1284). (Senate)
- 2026-07-06: Act 182, on 07/06/2026 (Gov. Msg. No. 1284). (House)
- 2026-05-08: Received notice of passage on Final Reading in House (Hse. Com. No. 888). (Senate)
- 2026-05-08: Enrolled to Governor. (Senate)
- 2026-05-06: Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. (Senate)
- 2026-05-06: Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and none excused (0). (House)
- 2026-05-06: Received notice of Final Reading (Sen. Com. No. 816). (House)
- 2026-05-01: Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411. (House)
- 2026-05-01: Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411. (House)
- 2026-05-01: The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) DeCoite, Hashimoto; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. (Senate)
- 2026-05-01: The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Kusch, Hussey, Tam, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. (House)
- 2026-05-01: Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 227-26). (Senate)
- 2026-05-01: 48 Hrs. Notice (as amended CD 1) 05-06-26. (Senate)
- 2026-05-01: Reported from Conference Committee (Conf Com. Rep. No. 227-26) as amended in (CD 1). (House)
- 2026-05-01: Forty-eight (48) hours notice Wednesday, 05-06-26. (House)
- 2026-04-30: Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411. (House)
- 2026-04-28: Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411. (House)
- 2026-04-23: Received notice of appointment of House conferees (Hse. Com. No. 811). (Senate)
- 2026-04-22: House Conferees Appointed: Ilagan, Kusch, Hussey Co-Chairs; Tam, Gedeon. (House)
- 2026-04-22: Senate Conferees Appointed: DeCoite Chair; Hashimoto Co-Chair; Fevella. (Senate)
- 2026-04-22: Received notice of Senate conferees (Sen. Com. No. 723). (House)
- 2026-04-10: Received from House (Hse. Com. No. 507). (Senate)
- 2026-04-10: Senate disagrees with House amendments. (Senate)
- 2026-04-10: Received notice of disagreement (Sen. Com. No. 564). (House)
- 2026-04-09: Reported from FIN (Stand. Com. Rep. No. 2002-26), recommending passage on Third Reading. (House)
- 2026-04-09: Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate. (House)
- 2026-04-07: The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Morikawa. (House)
- 2026-04-02: The committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26. (House)
- 2026-04-02: Bill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-03-31: Bill scheduled to be heard by FIN on Thursday, 04-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-03-30: Reported from AGR (Stand. Com. Rep. No. 1492-26) as amended in HD 2, recommending referral to FIN. (House)
- 2026-03-30: Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Lowen, Perruso, Quinlan excused (4). (House)
- 2026-03-25: The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 4 Ayes: Representative(s) Chun, Kusch, Kahaloa, Lowen; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Perruso, Quinlan, Matsumoto. (House)
- 2026-03-20: Reported from ECD (Stand. Com. Rep. No. 1273-26) as amended in HD 1, recommending passage on Second Reading and referral to AGR. (House)
- 2026-03-20: Passed Second Reading as amended in HD 1 and referred to the committee(s) on AGR with none voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1). (House)
- 2026-03-20: Bill scheduled to be heard by AGR on Wednesday, 03-25-26 9:15AM in House conference room 325 VIA VIDEOCONFERENCE. (House)
- 2026-03-18: 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, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none. (House)
- 2026-03-12: This measure has been deleted from the meeting scheduled on Friday 03-13-26 10:00AM in conference room 423 VIA VIDEOCONFERENCE. (House)
- 2026-03-12: Bill scheduled to be heard by ECD on Wednesday, 03-18-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2026-03-10: Pass First Reading (House)
- 2026-03-10: Referred to ECD, AGR, FIN, referral sheet 16 (House)
- 2026-03-10: Bill scheduled to be heard by ECD on Friday, 03-13-26 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2026-03-06: Report Adopted; Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House. (Senate)
- 2026-03-06: Received from Senate (Sen. Com. No. 52) in amended form (SD 1). (House)
- 2026-03-05: Reported from WAM (Stand. Com. Rep. No. 2724) with recommendation of passage on Third Reading. (Senate)
- 2026-03-05: One Day Notice 03-06-26. (Senate)
- 2026-03-02: The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2026-02-27: The committee on WAM has rescheduled its decision making to 03-02-26 10:02AM; CR 211 & Videoconference. (Senate)
- 2026-02-23: The committee(s) on WAM will hold a public decision making on 03-02-26 10:31AM; Conference Room 211 & Videoconference. (Senate)
- 2026-02-12: Reported from EDT (Stand. Com. Rep. No. 2208) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-02-12: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-02-05: 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, Fukunaga, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Wakai, Kim. (Senate)
- 2026-02-02: The committee(s) on EDT has scheduled a public hearing on 02-05-26 1:00PM; Conference Room 229 & Videoconference. (Senate)
- 2026-01-26: Referred to EDT, WAM. (Senate)
- 2026-01-21: Introduced and passed First Reading. (Senate)
- 2026-01-15: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_CD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/GM1284_.PDF)
- SB2360_CD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_CD1_.HTM)
- SB2360_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_HD1_.HTM)
- SB2360_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_HD2_.HTM)
- SB2360_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_SD1_.HTM)

## 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
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_CD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/GM1284_.PDF)
- [SB2360_CD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_CD1_.HTM)
- [SB2360_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_HD1_.HTM)
- [SB2360_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_HD2_.HTM)
- [SB2360_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2360_SD1_.HTM)

## 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-SB2360-2026 (as of 2026-11-01).