HawaiiSB 28052025–2026 Regular Session (Year 2)Senate

RELATING TO AGRICULTURE.

Sponsored By: Donovan M. Dela Cruz (Democratic)

Passed

Summary

Establishes a nonrefundable income tax credit to incentivize significant investment in agricultural production and support the expansion of agricultural crops that take longer to become productive. Applies to taxable years beginning after 12/31/2026. Sunsets 1/1/2031. Effective 7/1/3000. (HD1)

Agricultural Investment Tax CreditAGR, FIN

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Donovan M. Dela Cruz

    Democratic • Senate

Cosponsors

  • David Alcos III

    Republican • House

  • Brandon J.C. Elefante

    Democratic • Senate

  • Michelle N. Kidani

    Democratic • Senate

  • Rachele Lamosao

    Democratic • Senate

  • Chris Lee

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 155 • No: 0

House vote 4/9/2026

House Floor Vote

Yes: 50 • No: 0

House vote 4/7/2026

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ...

Yes: 15 • No: 0

House vote 3/24/2026

Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...

Yes: 49 • No: 0

Senate vote 3/10/2026

Senate Floor Vote

Yes: 25 • No: 0

Senate vote 3/3/2026

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 12 • No: 0

Senate vote 2/13/2026

The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 4 • No: 0

Actions Timeline

  1. Senate Conferees Appointed: Gabbard Chair; Richards Co-Chair; Awa.

    4/20/2026Senate
  2. Received notice of Senate conferees (Sen. Com. No. 714).

    4/20/2026House
  3. Received from House (Hse. Com. No. 520).

    4/10/2026Senate
  4. Senate disagrees with House amendments.

    4/10/2026Senate
  5. Received notice of disagreement (Sen. Com. No. 564).

    4/10/2026House
  6. Reported from FIN (Stand. Com. Rep. No. 1996-26), recommending passage on Third Reading.

    4/9/2026House
  7. Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.

    4/9/2026House
  8. 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.

    4/7/2026House
  9. The committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26.

    4/2/2026House
  10. Bill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE.

    4/2/2026House
  11. Bill scheduled to be heard by FIN on Thursday, 04-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

    3/31/2026House
  12. Reported from AGR (Stand. Com. Rep. No. 1391-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

    3/24/2026House
  13. 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).

    3/24/2026House
  14. The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Chun, Kusch, Kahaloa, Lowen, Perruso, Matsumoto; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Quinlan.

    3/20/2026House
  15. Bill scheduled to be heard by AGR on Friday, 03-20-26 9:30AM in House conference room 325 VIA VIDEOCONFERENCE.

    3/17/2026House
  16. Pass First Reading

    3/12/2026House
  17. Referred to AGR, FIN, referral sheet 17

    3/12/2026House
  18. 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.

    3/10/2026Senate
  19. Received from Senate (Sen. Com. No. 300) in amended form (SD 2).

    3/10/2026House
  20. Reported from WAM (Stand. Com. Rep. No. 2787) with recommendation of passage on Third Reading, as amended (SD 2).

    3/5/2026Senate
  21. 48 Hrs. Notice 03-10-26.

    3/5/2026Senate
  22. 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.

    3/3/2026Senate
  23. The committee(s) on WAM deferred the measure until 03-03-26 10:15AM; Conference Room 211 & Videoconference.

    2/25/2026Senate
  24. The committee(s) on WAM will hold a public decision making on 02-25-26 10:57AM; Conference Room 211 & Videoconference.

    2/23/2026Senate
  25. Reported from AEN (Stand. Com. Rep. No. 2496) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

    2/20/2026Senate

Bill Text

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