# Hawaii SB 2597: RELATING TO TAXATION.

Hawaii SB 2597, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Donovan M. Dela Cruz (Democratic); status failed, last action 2026-01-28 (Referred to AEN, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2597-2026
- 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 2597
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-01-28, Referred to AEN, WAM.
- Sponsor: Donovan M. Dela Cruz (Democratic)
- Cosponsors: 6
- Subjects: Income Tax, Dairy Farm Retrofit, Hog Farm Conversion, Tax Credit, AEN, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Establishes an income tax credit for capital infrastructure costs incurred in the conversion of a dairy farm to a hog farm.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Donovan M. Dela Cruz (Democratic), Senate
- Cosponsor: Lynn DeCoite (Democratic), Senate
- Cosponsor: Troy N. Hashimoto (Democratic), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Dru Mamo Kanuha (Democratic), Senate
- Cosponsor: Rachele Lamosao (Democratic), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2597_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2597_.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/SB2597_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2597_.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-SB2597-2026 (as of 2026-11-01).