HawaiiSB 23942025–2026 Regular Session (Year 2)Senate

RELATING TO TAXES.

Sponsored By: Brandon J.C. Elefante (Democratic)

In Committee

Summary

Excludes the sale of a motor vehicle to a lessor of rental motor vehicles for use as a rental motor vehicle as a sale at wholesale. Imposes the maximum allowable excise tax on the use of tangible personal property in the State for the importation or purchase of a motor vehicle by a lessor of rental motor vehicles for use as a rental motor vehicle. Establishes a Teacher Temporary Hazard Pay Special Fund to pay a temporary hazard pay bonus to certain eligible teachers. Beginning 7/1/2026 until 7/1/2030, deposits the additional tax revenue generated by this Act into the Teacher Temporary Hazard Pay Special Fund.

General Excise TaxUse TaxRental Motor VehiclesTeacher Temporary Hazard Pay Special FundTRS/EDU, WAM/CPN

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Brandon J.C. Elefante

    Democratic • Senate

Cosponsors

  • Lynn DeCoite

    Democratic • Senate

  • Kurt Fevella

    Republican • Senate

  • Rachele Lamosao

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Referred to TRS/EDU, WAM/CPN.

    1/28/2026Senate
  2. Introduced and passed First Reading.

    1/21/2026Senate
  3. Pending Introduction.

    1/16/2026Senate

Bill Text

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