# Hawaii SB 3278: RELATING TO TAX EXPENDITURE EVALUATION.

Hawaii SB 3278, RELATING TO TAX EXPENDITURE EVALUATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Donovan M. Dela Cruz (Democratic); status failed, last action 2026-02-17 (Reported from EDT (Stand. Com. Rep. No. 2307) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3278-2026
- 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 3278
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAX EXPENDITURE EVALUATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-30
- Last action: 2026-02-17, Reported from EDT (Stand. Com. Rep. No. 2307) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Donovan M. Dela Cruz (Democratic)
- Cosponsors: 0
- Subjects: DBEDT, DOTAX, Taxation, Tax Expenditure Disclosure and Evaluation, Income Tax Credits, General Excise and Related Use Tax Exemptions, EDT, WAM
- Touches household money: no
- Roll calls: 1 (4 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Donovan M. Dela Cruz (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-10 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 4 | 0 |   |

## Actions (7)

- 2026-02-17: Reported from EDT (Stand. Com. Rep. No. 2307) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-02-17: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-02-10: 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. (Senate)
- 2026-02-06: The committee(s) on EDT has scheduled a public hearing on 02-10-26 1:02PM; Conference Room 229 & Videoconference. (Senate)
- 2026-02-02: Referred to EDT, WAM. (Senate)
- 2026-01-30: Introduced. (Senate)
- 2026-01-30: Passed First Reading. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_.PDF)
- SB3278_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_SD1_.HTM)

## 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
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_.PDF)
- [SB3278_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3278_SD1_.HTM)

## 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-SB3278-2026 (as of 2026-11-01).