# Hawaii SB 826: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Hawaii SB 826, RELATING TO THE LOW-INCOME HOUSING TAX CREDIT., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Troy N. Hashimoto (Democratic); status passed house, last action 2025-04-16 (Senate Conferees Appointed: Chang Chair; Hashimoto Co-Chair; Fevella.) (as of 2026-10-28).

- Canonical: https://policyrisk.com/state-bill/HI-SB826-2025
- 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 826
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.
- Status: passed house
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-04-16, Senate Conferees Appointed: Chang Chair; Hashimoto Co-Chair; Fevella.
- Sponsor: Troy N. Hashimoto (Democratic)
- Cosponsors: 0
- Subjects: LIHTC, School Facilities Authority, Eligibility, HSG, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Specifies that the School Facilities Authority is not eligible as a housing developer for the purposes of the Low-Income Housing Tax Credit. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Troy N. Hashimoto (Democratic), Senate

## Actions (30)

- 2025-04-16: Senate Conferees Appointed: Chang Chair; Hashimoto Co-Chair; Fevella. (Senate)
- 2025-04-16: Received notice of Senate conferees (Sen. Com. No. 809). (House)
- 2025-04-04: Received from House (Hse. Com. No. 475). (Senate)
- 2025-04-04: Senate disagrees with House amendments. (Senate)
- 2025-04-04: Received notice of disagreement (Sen. Com. No. 590). (House)
- 2025-04-03: Reported from FIN (Stand. Com. Rep. No. 1910), recommending passage on Third Reading. (House)
- 2025-04-03: Passed Third Reading with none voting aye with reservations; Representative(s) Pierick voting no (1) and Representative(s) Cochran, Woodson excused (2). Transmitted to Senate. (House)
- 2025-03-28: The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Hussey, Ward. (House)
- 2025-03-27: The committee(s) on FIN recommend(s) that the measure be deferred until 03-28-25. (House)
- 2025-03-27: Bill scheduled for decision making on Friday, 03-28-25 1:59PM in conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-03-24: Bill scheduled to be heard by FIN on Thursday, 03-27-25 3:30PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-03-18: Reported from HSG (Stand. Com. Rep. No. 1352) as amended in HD 1, recommending passage on Second Reading and referral to FIN. (House)
- 2025-03-18: Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) Pierick voting no (1) and Representative(s) Cochran, Ward excused (2). (House)
- 2025-03-14: The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Muraoka; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Cochran, Pierick. (House)
- 2025-03-11: Bill scheduled to be heard by HSG on Friday, 03-14-25 9:00AM in House conference room 430 VIA VIDEOCONFERENCE. (House)
- 2025-03-06: Pass First Reading (House)
- 2025-03-06: Referred to HSG, FIN, referral sheet 19 (House)
- 2025-03-04: Report Adopted; Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: none. Noes, 1 (Senator(s) Awa). Excused, 0 (none). Transmitted to House. (Senate)
- 2025-03-04: Received from Senate (Sen. Com. No. 205) in amended form (SD 1). (House)
- 2025-02-28: Reported from WAM (Stand. Com. Rep. No. 829) with recommendation of passage on Third Reading, as amended (SD 1). (Senate)
- 2025-02-28: 48 Hrs. Notice 03-04-25. (Senate)
- 2025-02-19: 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)
- 2025-02-14: The committee(s) on WAM will hold a public decision making on 02-19-25 10:02AM; Conference Room 211 & Videoconference. (Senate)
- 2025-02-10: Reported from HOU (Stand. Com. Rep. No. 142) with recommendation of passage on Second Reading and referral to WAM. (Senate)
- 2025-02-10: Report adopted; Passed Second Reading and referred to WAM. (Senate)
- 2025-01-30: The committee(s) on HOU recommend(s) that the measure be PASSED, UNAMENDED. The votes in HOU were as follows: 4 Aye(s): Senator(s) Chang, Hashimoto, Kanuha, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Aquino. (Senate)
- 2025-01-27: The committee(s) on HOU has scheduled a public hearing on 01-30-25 1:10PM; Conference Room 225 & Videoconference. (Senate)
- 2025-01-23: Referred to HOU, WAM. (Senate)
- 2025-01-21: Passed First Reading. (Senate)
- 2025-01-17: Introduced. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_HD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_.PDF)
- SB826_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_HD1_.HTM)
- SB826_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_SD1_.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/SB826_HD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_.PDF)
- [SB826_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_HD1_.HTM)
- [SB826_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB826_SD1_.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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Source: PRIA, https://policyrisk.com/state-bill/HI-SB826-2025 (as of 2026-10-28).