# Hawaii SB 3283: RELATING TO TAXATION.

Hawaii SB 3283, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Glenn Wakai (Democratic); status failed, last action 2026-02-02 (Referred to EDT, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3283-2026
- 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 3283
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-30
- Last action: 2026-02-02, Referred to EDT, WAM.
- Sponsor: Glenn Wakai (Democratic)
- Cosponsors: 2
- Subjects: Tax Credit, Research Activities, Increase, EDT, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Increases the annual aggregate cap for the research activity tax credit.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Glenn Wakai (Democratic), Senate
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Joy A. San Buenaventura (Democratic), Senate

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3283_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3283_.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/SB3283_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3283_.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-SB3283-2026 (as of 2026-11-01).