# Hawaii SB 3197: RELATING TO TAXATION.

Hawaii SB 3197, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Kurt Fevella (Republican); status failed, last action 2026-02-02 (Referred to HHS/LBT, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3197-2026
- 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 3197
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-28
- Last action: 2026-02-02, Referred to HHS/LBT, WAM.
- Sponsor: Kurt Fevella (Republican)
- Cosponsors: 1
- Subjects: GET, Groceries, Nonprescription Drugs, Income Tax, Income Tax Brackets, Standard Deduction, Unemployment Insurance, Exemptions, HHS/LBT, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Exempts the sale of groceries and nonprescription drugs from the general excise tax. Removes the state income tax on unemployment compensation benefits. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and exemption amount for the low-income household renters' income tax credit. Removes the tax liability for the first $100,000 of individual income earned.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kurt Fevella (Republican), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Actions (3)

- 2026-02-02: Referred to HHS/LBT, WAM. (Senate)
- 2026-01-28: Introduced. (Senate)
- 2026-01-28: Passed First Reading. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3197_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3197_.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 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3197_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3197_.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 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
- [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-SB3197-2026 (as of 2026-11-01).