HawaiiSB 822025–2026 Regular Session (Year 2)Senate

RELATING TO TAXATION.

Sponsored By: Stanley Chang (Democratic)

In Committee

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.

American Rescue Plan ActConformity to the Internal Revenue CodeIncome TaxWAM

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Stanley Chang

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Carried over to 2026 Regular Session.

    12/8/2025
  2. Referred to WAM.

    1/16/2025Senate
  3. Introduced and passed First Reading.

    1/15/2025Senate
  4. Pending Introduction.

    1/8/2025Senate

Bill Text

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