# Hawaii SB 338: RELATING TO TAXATION.

Hawaii SB 338, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by AQUINO; status passed senate, last action 2025-03-21 (Reported from ECD (Stand. Com. Rep. No. 1444) as amended in HD 1, recommending passage on Second Reading and referral to FIN.) (as of 2026-10-28).

- Canonical: https://policyrisk.com/state-bill/HI-SB338-2025
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 338
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: passed senate
- Chamber: Senate
- Introduced: 2025-01-14
- Last action: 2025-03-21, Reported from ECD (Stand. Com. Rep. No. 1444) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- Sponsor: AQUINO
- Cosponsors: 3
- Subjects: DOTAX, Technology Infrastructure Renovation Tax Credit, Reinstatement, Technology-Enabled Infrastructure, Data Servers, Report, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: AQUINO
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Kurt Fevella (Republican), Senate
- Cosponsor: Carol Fukunaga (Democratic), Senate

## Actions (19)

- 2025-03-21: Reported from ECD (Stand. Com. Rep. No. 1444) as amended in HD 1, recommending passage on Second Reading and referral to FIN. (House)
- 2025-03-21: Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Garrett, Kapela, Kitagawa, Ward excused (5). (House)
- 2025-03-19: The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. 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: Bill scheduled to be heard by ECD on Wednesday, 03-19-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-03-06: Pass First Reading (House)
- 2025-03-06: Referred to ECD, FIN, referral sheet 19 (House)
- 2025-03-04: Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 23; Aye(s) with reservations: Senator(s) McKelvey. Noes, 1 (Senator(s) Awa). Excused, 1 (Senator(s) Chang). Transmitted to House. (Senate)
- 2025-03-04: Received from Senate (Sen. Com. No. 137) in amended form (SD 2). (House)
- 2025-02-28: Reported from WAM (Stand. Com. Rep. No. 828) with recommendation of passage on Third Reading, as amended (SD 2). (Senate)
- 2025-02-28: 48 Hrs. Notice 03-04-25. (Senate)
- 2025-02-26: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-02-24: The committee(s) on WAM will hold a public decision making on 02-26-25 10:04AM; Conference Room 211 & Videoconference. (Senate)
- 2025-02-12: Reported from LBT (Stand. Com. Rep. No. 357) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-02-12: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-02-07: The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 3 Aye(s): Senator(s) Aquino, Lee, C., Moriwaki; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Ihara, Fevella. (Senate)
- 2025-02-04: The committee(s) on LBT has scheduled a public hearing on 02-07-25 3:00PM; Conference Room 224 & Videoconference. (Senate)
- 2025-01-21: Referred to LBT, 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/session2025/bills/SB338_HD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_.PDF)
- SB338_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_HD1_.HTM)
- SB338_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_SD1_.HTM)
- SB338_SD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_SD2_.HTM)

## Related bills

- SB 572: RELATING TO HOUSING. (signed)
- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_HD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_.PDF)
- [SB338_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_HD1_.HTM)
- [SB338_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_SD1_.HTM)
- [SB338_SD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB338_SD2_.HTM)

## Related
- [SB 572: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB572-2025)
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
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- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB338-2025 (as of 2026-10-28).