# Hawaii SB 2399: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Hawaii SB 2399, RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Lorraine R. Inouye (Democratic); status failed, last action 2026-03-24 (Reported from TRN (Stand. Com. Rep. No. 1332-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2399-2026
- 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 2399
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-20
- Last action: 2026-03-24, Reported from TRN (Stand. Com. Rep. No. 1332-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- Sponsor: Lorraine R. Inouye (Democratic)
- Cosponsors: 0
- Subjects: Taxation, General Excise Tax, Aircraft Service and Maintenance, TRN, FIN
- Touches household money: no
- Roll calls: 5 (96 yes, 1 no in all)
- Economic provisions PRIA read: 0

## Summary

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lorraine R. Inouye (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-24 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN... | pass | 48 | 0 |   |
| 2026-03-19 | House | The committee on TRN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 8 | 0 |   |
| 2026-03-10 | Senate | Senate Floor Vote | pass | 25 | 0 |   |
| 2026-03-03 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 12 | 0 |   |
| 2026-02-03 | Senate | The committee(s) on TRS recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 3 | 1 |   |

## Actions (19)

- 2026-03-24: Reported from TRN (Stand. Com. Rep. No. 1332-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN. (House)
- 2026-03-24: Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Garrett, Quinlan excused (2). (House)
- 2026-03-19: The committee on TRN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Kila, Miyake, Evslin, Grandinetti, La Chica, Cochran, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Kitagawa. (House)
- 2026-03-16: Bill scheduled to be heard by TRN on Thursday, 03-19-26 8:30AM in House conference room 430 VIA VIDEOCONFERENCE. (House)
- 2026-03-12: Pass First Reading (House)
- 2026-03-12: Referred to TRN, FIN, referral sheet 17 (House)
- 2026-03-10: Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. (Senate)
- 2026-03-10: Received from Senate (Sen. Com. No. 229) in amended form (SD 2). (House)
- 2026-03-05: Reported from WAM (Stand. Com. Rep. No. 2844) with recommendation of passage on Third Reading, as amended (SD 2). (Senate)
- 2026-03-05: 48 Hrs. Notice 03-10-26. (Senate)
- 2026-03-03: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. (Senate)
- 2026-02-27: The committee(s) on WAM will hold a public decision making on 03-03-26 10:17AM; Conference Room 211 & Videoconference. (Senate)
- 2026-02-10: Reported from TRS (Stand. Com. Rep. No. 2138) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-02-10: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-02-03: The committee(s) on TRS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in TRS were as follows: 3 Aye(s): Senator(s) Inouye, Elefante, Lee, C.; Aye(s) with reservations: none ; 1 No(es): Senator(s) DeCorte; and 1 Excused: Senator(s) Kanuha. (Senate)
- 2026-01-28: Referred to TRS, WAM. (Senate)
- 2026-01-28: The committee(s) on TRS has scheduled a public hearing on 02-03-26 3:00PM; Conference Room 229 & Videoconference. (Senate)
- 2026-01-21: Introduced and passed First Reading. (Senate)
- 2026-01-20: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_HD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_.PDF)
- SB2399_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_HD1_.HTM)
- SB2399_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_SD1_.HTM)
- SB2399_SD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_SD2_.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/SB2399_HD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_.PDF)
- [SB2399_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_HD1_.HTM)
- [SB2399_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_SD1_.HTM)
- [SB2399_SD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2399_SD2_.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)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB2399-2026 (as of 2026-11-01).