All Roll Calls
Yes: 4 • No: 0
HawaiiSB 32782025–2026 Regular Session (Year 2)Senate
RELATING TO TAX EXPENDITURE EVALUATION.
Sponsored By: Donovan M. Dela Cruz (Democratic)
Passed
Summary
Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions. Requires the Department of Taxation to share certain information with DBEDT upon request. (SD1)
DBEDTDOTAXTaxationTax Expenditure Disclosure and EvaluationIncome Tax CreditsGeneral Excise and Related Use Tax ExemptionsEDT, WAM
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Donovan M. Dela Cruz
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/10/2026
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 4 • No: 0
Actions Timeline
Reported from EDT (Stand. Com. Rep. No. 2307) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/17/2026SenateReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/17/2026SenateThe committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.
2/10/2026SenateThe committee(s) on EDT has scheduled a public hearing on 02-10-26 1:02PM; Conference Room 229 & Videoconference.
2/6/2026SenateReferred to EDT, WAM.
2/2/2026SenateIntroduced.
1/30/2026SenatePassed First Reading.
1/30/2026Senate
Bill Text
Bill Text
Original
SB3278_SD1
Related Bills
HB 2437 — RELATING TO ARTS EDUCATION.
Appropriates funds to the State Foundation on Culture and the Arts for the Artists in the Schools Program. Effective 1/1/3000. (SD1)
HB 2438 — RELATING TO THE HAWAII CULTURAL TRUST.
Establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism. Establishes an income tax credit for contributions made to both the Hawaii Cultural Trust and at least one qualified Hawaii cultural organization, under certain conditions. Establishes a special number plate for motor vehicles to support the Hawaii Cultural Trust. Applies the income tax credit to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
HB 2436 — RELATING TO ARTS INTEGRATION IN PUBLIC SCHOOLS.
Establishes within the Department of Education arts integration coordinator or specialist positions to support fine arts education and arts integration in public schools statewide. Appropriates funds. Effective 7/1/3000. (HD1)
HB 2417 — RELATING TO ADMINISTRATIVE LICENSE REVOCATION.
Clarifies administrative driver's license revocation procedures by specifying the effect of the notice of administrative revocation and conforming related administrative review and hearing provisions. Effective 7/1/3000. (SD1)
HB 2418 — RELATING TO EDUCATION.
Requires that the Hawaii Teacher Standards Board submit three nominees for its Executive Director to the Board of Education. Requires the Board of Education to appoint an Executive Director from the nominees on the list, subject to advice and consent of the Senate.
HB 2416 — RELATING TO A MARITIME YOUTH APPRENTICESHIP PATHWAY PROGRAM.
Directs the University of Hawaii Community College System, in partnership with state agencies and maritime employers, to conduct a study and develop a plan for a statewide Maritime Youth Apprenticeship Pathway Program for individuals ages 16 to 24. Requires a report to the Legislature with recommendations on program structure, resource needs, proposed legislation and implementation options. Appropriates funds. Effective 7/31/2055. (SD1)