# Hawaii SB 328: RELATING TO TAXATION.

Hawaii SB 328, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Donovan M. Dela Cruz (Democratic); status failed, last action 2026-03-20 (Senate Conferee(s) discharged.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB328-2026
- 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 328
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-14
- Last action: 2026-03-20, Senate Conferee(s) discharged.
- Sponsor: Donovan M. Dela Cruz (Democratic)
- Cosponsors: 9
- Subjects: Income Tax, Dairy Farm Retrofit, Hog Farm Conversion, Tax Credit, AGR, ECD, FIN
- Touches household money: yes
- Roll calls: 8 (162 yes, 2 no in all)
- Economic provisions PRIA read: 0

## Summary

Establishes an income tax credit for capital infrastructure costs incurred in the conversion of a dairy farm to a hog farm. Effective 7/1/3000. (HD2)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Donovan M. Dela Cruz (Democratic), Senate
- Cosponsor: AQUINO
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Lynn DeCoite (Democratic), Senate
- Cosponsor: Troy N. Hashimoto (Democratic), Senate
- Cosponsor: Lorraine R. Inouye (Democratic), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Donna Mercado Kim (Democratic), Senate
- Cosponsor: Herbert M. "Tim" Richards III (Democratic), Senate
- Cosponsor: Joy A. San Buenaventura (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | House | House Floor Vote | pass | 47 | 2 |   |
| 2025-04-01 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 14 | 0 |   |
| 2025-03-19 | House | The committee on ECD recommend that the measure be PASSED, UNAMENDED. The votes ... | pass | 7 | 0 |   |
| 2025-03-14 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD... | pass | 47 | 0 |   |
| 2025-03-12 | House | The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 5 | 0 |   |
| 2025-03-04 | Senate | Senate Floor Vote | pass | 25 | 0 |   |
| 2025-02-18 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 12 | 0 |   |
| 2025-01-27 | Senate | The committee(s) on AEN recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 5 | 0 |   |

## Actions (36)

- 2026-03-20: Senate Conferee(s) discharged. (Senate)
- 2026-03-20: Received notice of all Senate conferees being discharged (Sen. Com. No. 409). (House)
- 2025-12-08: Carried over to 2026 Regular Session.
- 2025-04-15: Senate Conferees Appointed: Gabbard Chair; DeCoite Co-Chair; Rhoads, Awa. (Senate)
- 2025-04-15: Received notice of Senate conferees (Sen. Com. No. 789). (House)
- 2025-04-10: Received from House (Hse. Com. No. 640). (Senate)
- 2025-04-10: Senate disagrees with House amendments. (Senate)
- 2025-04-10: Received notice of disagreement (Sen. Com. No. 779). (House)
- 2025-04-08: Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Amato, Iwamoto voting no (2) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate. (House)
- 2025-04-04: Reported from FIN (Stand. Com. Rep. No. 1999) as amended in HD 2, recommending passage on Third Reading. (House)
- 2025-04-04: Forty-eight (48) hours notice Tuesday, 04-08-25. (House)
- 2025-04-01: The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos. (House)
- 2025-03-28: Bill scheduled to be heard by FIN on Tuesday, 04-01-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-03-21: Reported from ECD (Stand. Com. Rep. No. 1442), recommending referral to FIN. (House)
- 2025-03-21: Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) Amato voting no (1) and Representative(s) Cochran, Garrett, Kapela, Kitagawa, Ward excused (5). (House)
- 2025-03-19: The committee on ECD recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. (House)
- 2025-03-14: Reported from AGR (Stand. Com. Rep. No. 1222) as amended in HD 1, recommending passage on Second Reading and referral to ECD. (House)
- 2025-03-14: Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with Representative(s) Amato voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt, Iwamoto, Ward excused (4). (House)
- 2025-03-14: Bill scheduled to be heard by ECD on Wednesday, 03-19-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-03-12: The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Perruso, Quinlan; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Ward. (House)
- 2025-03-07: Bill scheduled to be heard by AGR on Wednesday, 03-12-25 9:00AM in House conference room 325 VIA VIDEOCONFERENCE. (House)
- 2025-03-06: Pass First Reading (House)
- 2025-03-06: Referred to AGR, ECD, FIN, referral sheet 19 (House)
- 2025-03-04: Report Adopted; Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House. (Senate)
- 2025-03-04: Received from Senate (Sen. Com. No. 133) in amended form (SD 1). (House)
- 2025-02-27: Reported from WAM (Stand. Com. Rep. No. 756) with recommendation of passage on Third Reading, as amended (SD 1). (Senate)
- 2025-02-27: 48 Hrs. Notice 03-04-25. (Senate)
- 2025-02-18: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite. (Senate)
- 2025-02-14: The committee(s) on WAM will hold a public decision making on 02-18-25 10:01AM; Conference Room 211 & Videoconference. (Senate)
- 2025-02-04: Reported from AEN (Stand. Com. Rep. No. 19) with recommendation of passage on Second Reading and referral to WAM. (Senate)
- 2025-02-04: Report adopted; Passed Second Reading and referred to WAM. (Senate)
- 2025-01-27: The committee(s) on AEN recommend(s) that the measure be PASSED, UNAMENDED. The votes in AEN were as follows: 5 Aye(s): Senator(s) Gabbard, Richards, DeCoite, Rhoads, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-01-24: The committee(s) on AEN has scheduled a public hearing on 01-27-25 1:00PM; Conference Room 224 & Videoconference. (Senate)
- 2025-01-21: Referred to AEN, WAM. (Senate)
- 2025-01-15: Introduced and passed First Reading. (Senate)
- 2025-01-14: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_HD2_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_.PDF)
- SB328_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_HD1_.HTM)
- SB328_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_HD2_.HTM)
- SB328_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_SD1_.HTM)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_HD2_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_.PDF)
- [SB328_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_HD1_.HTM)
- [SB328_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_HD2_.HTM)
- [SB328_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB328_SD1_.HTM)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
- [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-SB328-2026 (as of 2026-11-01).