# Hawaii SB 3217: RELATING TO TAXATION.

Hawaii SB 3217, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Dru Mamo Kanuha (Democratic); status failed, last action 2026-02-02 (Referred to EDT, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3217-2026
- 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 3217
- 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 EDT, WAM.
- Sponsor: Dru Mamo Kanuha (Democratic)
- Cosponsors: 0
- Subjects: DBEDT, Income Tax, Tax Credit for Research Activities, Base Amount, Annual Cap, Department of Taxation, EDT, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Clarifies that references to the base amount in section 41, Internal Revenue Code of 1986, as amended, shall not apply to the tax credit for research activities, and that the tax credit for qualified research expenses may be claimed without regard to expenses in previous years. Increases the annual cap on the total amount of credits that may be certified by the Department of Business, Economic Development, and Tourism.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dru Mamo Kanuha (Democratic), Senate

## Actions (3)

- 2026-02-02: Referred to EDT, 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/SB3217_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3217_.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/SB3217_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3217_.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-SB3217-2026 (as of 2026-11-01).