# Hawaii SB 310: RELATING TO TAXATION.

Hawaii SB 310, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Karl Rhoads (Democratic); status failed, last action 2025-12-08 (Carried over to 2026 Regular Session.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB310-2026
- 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 310
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-14
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- Sponsor: Karl Rhoads (Democratic)
- Cosponsors: 5
- Subjects: General Excise Tax, County Surcharge, Tax Assessment, Use, EIG, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Authorizes a county with a pre-existing surcharge to continue the surcharge after December 31, 2030, at a lower rate of one-fourth per cent. Authorizes counties that have not adopted a surcharge ordinance on state tax to adopt a surcharge ordinance at the current rate of one-half of one per cent through December 31, 2030, and at a rate of one-fourth of one per cent after December 31, 2030. Expands the authorized use of surcharge revenues to more than capital costs of a locally preferred alternative for a mass transit project for counties with a population greater than five hundred thousand.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Karl Rhoads (Democratic), Senate
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Brandon J.C. Elefante (Democratic), Senate
- Cosponsor: Kurt Fevella (Republican), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Herbert M. "Tim" Richards III (Democratic), Senate

## Actions (4)

- 2025-12-08: Carried over to 2026 Regular Session.
- 2025-01-21: Referred to EIG, WAM. (Senate)
- 2025-01-15: Introduced and passed First Reading. (Senate)
- 2025-01-14: Pending Introduction. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB310_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB310_.pdf)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB310_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB310_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
- [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-SB310-2026 (as of 2026-11-01).