All Roll Calls
Yes: 131 • No: 23
HawaiiSB 31252025–2026 Regular Session (Year 2)Senate
RELATING TO INCOME TAX.
Sponsored By: Ronald D. Kouchi (Democratic)
Passed
Summary
PART I: Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, adds an income tax bracket and increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit and increases income eligibility thresholds for the credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for enhancements made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit to 12/31/2032. PART II: Amends the renewable energy technologies income tax credit by: for taxable years beginning after 12/31/26, limiting claims for certain solar energy systems that are not third-party financed systems and installed and placed in service on a single-family residential property to taxpayers with an adjusted gross income of $250,000 or less if filing as an individual or $350,000 or less if filing jointly; removing certain cap amounts for solar energy systems that are not third-party financed systems; and increasing the maximum adjusted gross income an individual taxpayer must be below in order to be eligible to have any excess credits refunded and limiting credit refundability to systems that are not third-party financed systems. Effective 7/1/3000. (HD1)
Income TaxIncome Tax BracketsHousehold and Dependent Care Services Tax CreditDisallowance PeriodEarned Income Tax CreditFood/Excise Tax CreditRenewable Energy Technologies Income Tax CreditIncome RestrictionSolar Energy SystemsThird-party Financed SystemsFIN
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Ronald D. Kouchi
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/14/2026
House Floor Vote
Yes: 40 • No: 10
House vote • 4/9/2026
House Floor Vote
Yes: 41 • No: 9
House vote • 4/7/2026
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 14 • No: 2
Senate vote • 3/10/2026
Senate Floor Vote
Yes: 23 • No: 2
Senate vote • 3/5/2026
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 13 • No: 0
Actions Timeline
Senate Conferees Appointed: Dela Cruz Chair; Moriwaki, Fevella.
4/21/2026SenateReceived notice of Senate conferees (Sen. Com. No. 718).
4/21/2026HouseHouse Conferees Appointed: Todd Chair; Takenouchi, Gedeon.
4/20/2026HouseReceived notice of appointment of House conferees (Hse. Com. No. 787).
4/20/2026SenateReceived from House (Hse. Com. No. 747).
4/16/2026SenateSenate disagrees with House amendments.
4/16/2026SenateReceived notice of disagreement (Sen. Com. No. 710).
4/16/2026HouseFloor Amendment No. 2 offered by Rep. Garcia.
4/14/2026HouseFloor amendment failed with Noes, 1 (Representative(s) Todd). Excused, 2 (Representative(s) Perruso, Quinlan).
4/14/2026HousePassed Third Reading with Representative(s) Reyes Oda voting aye with reservations; Representative(s) Alcos, Cochran, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Shimizu, Souza voting no (10) and Representative(s) Quinlan excused (1). Transmitted to Senate.
4/14/2026HouseReported from FIN (Stand. Com. Rep. No. 1986-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
4/9/2026HousePassed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Reyes Oda voting aye with reservations; Representative(s) Alcos, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Shimizu, Souza voting no (9) and Representative(s) Cochran excused (1).
4/9/2026HouseThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita; Ayes with reservations: Representative(s) Reyes Oda; 2 Noes: Representative(s) Alcos, Gedeon; and Excused: none.
4/7/2026HouseBill scheduled to be heard by FIN on Tuesday, 04-07-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
4/2/2026HousePass First Reading
3/12/2026HouseReferred to FIN, referral sheet 17
3/12/2026HousePassed Third Reading, as amended (SD 1). Ayes, 23; Aye(s) with reservations: none. Noes, 2 (Senator(s) Awa, DeCorte). Excused, 0 (none). Transmitted to House.
3/10/2026SenateReceived from Senate (Sen. Com. No. 364) in amended form (SD 1).
3/10/2026HouseReported from WAM (Stand. Com. Rep. No. 2965) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
3/6/2026SenateReport adopted; Passed Second Reading, as amended (SD 1).
3/6/2026Senate48 Hrs. Notice 03-10-26.
3/6/2026SenateThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
3/5/2026SenateThe committee(s) on WAM deleted the measure from the public hearing scheduled on 03-05-26 10:15AM; CR 211 & Videoconference.
3/4/2026SenateThe committee(s) on WAM has scheduled a public hearing on 03-05-26 12:00PM; Conference Room 211 & Videoconference (Proposed Draft).
3/4/2026SenateThe committee(s) on WAM has scheduled a public hearing on 03-05-26 10:15AM; Conference Room 211 & Videoconference.
3/2/2026Senate
Bill Text
Bill Text
Original
SB3125_HD1
SB3125_SD1
SB3125_SD1_PROPOSED
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