All Roll Calls
Yes: 4 • No: 0
HawaiiSB 28842025–2026 Regular Session (Year 2)Senate
RELATING TO TAXATION.
Sponsored By: Mike Gabbard (Democratic)
Passed
Summary
Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete high-rise certified hurricane-resistant residential project or certain hurricane-resistant components of the project. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030. Effective 7/1/2050. (SD1)
Department of TaxationIncome Tax CreditHurricane Resistance RetrofitGeneral Excise TaxRate ReductionCPN, WAM
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Mike Gabbard
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/18/2026
The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 4 • No: 0
Actions Timeline
Reported from CPN (Stand. Com. Rep. No. 2652) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/20/2026SenateReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/20/2026SenateThe committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 4 Aye(s): Senator(s) Keohokalole, Fukunaga, Lamosao, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) McKelvey.
2/18/2026SenateThe committee(s) on CPN has scheduled a public hearing on 02-18-26 9:30AM; Conference Room 229 & Videoconference.
2/13/2026SenateReferred to CPN, WAM.
1/30/2026SenatePassed First Reading.
1/26/2026SenateIntroduced.
1/23/2026Senate
Bill Text
Bill Text
Original
SB2884_SD1
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