# Hawaii SB 82: RELATING TO TAXATION.

Hawaii SB 82, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Stanley Chang (Democratic); status failed, last action 2025-12-08 (Carried over to 2026 Regular Session.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB82-2026
- 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 82
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- 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 (4)

- 2025-12-08: Carried over to 2026 Regular Session.
- 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/session2026/bills/SB82_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB82_.pdf)

## 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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB82_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB82_.pdf)

## 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-SB82-2026 (as of 2026-11-01).