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

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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

All Roll Calls

Yes: 4 • No: 0

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

  1. Reported from EDT (Stand. Com. Rep. No. 2307) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

    2/17/2026Senate
  2. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    2/17/2026Senate
  3. The 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.

    2/10/2026Senate
  4. The committee(s) on EDT has scheduled a public hearing on 02-10-26 1:02PM; Conference Room 229 & Videoconference.

    2/6/2026Senate
  5. Referred to EDT, WAM.

    2/2/2026Senate
  6. Introduced.

    1/30/2026Senate
  7. Passed First Reading.

    1/30/2026Senate

Bill Text

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