# Hawaii SB 82: RELATING TO TAXATION.

Hawaii SB 82, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Stanley Chang (Democratic); status in committee, last action 2025-01-16 (Referred to WAM.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-SB82-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 82
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-01-16, Referred to WAM.
- Sponsor: Stanley Chang (Democratic)
- Cosponsors: 0
- Subjects: American Rescue Plan Act, Conformity to the Internal Revenue Code, Income Tax, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Conforms the Hawaii income tax laws to the provision of the American Rescue Plan Act relating to tax treatment of restaurant revitalization grants. Applies retroactively to taxable years beginning after 12/31/24.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Stanley Chang (Democratic), Senate

## Actions (3)

- 2025-01-16: Referred to WAM. (Senate)
- 2025-01-15: Introduced and passed First Reading. (Senate)
- 2025-01-08: Pending Introduction. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB82_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB82_.pdf)

## 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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB82_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB82_.pdf)

## 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)
- [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-SB82-2025 (as of 2026-10-17).