# Hawaii SB 938: RELATING TO TAXATION.

Hawaii SB 938, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Dru Mamo Kanuha (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-SB938-2026
- 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 938
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- Sponsor: Dru Mamo Kanuha (Democratic)
- Cosponsors: 0
- Subjects: DOTAX, Information Technology Services, Staffing, Reports, LAB, FIN
- Touches household money: no
- Roll calls: 3 (48 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Requires the Department of Taxation to submit an annual report to the Legislature detailing an organizational chart and staffing plan and requirements for the Information Technology Services Office. (SD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dru Mamo Kanuha (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-28 | Senate | Senate Floor Vote | pass | 23 | 0 |   |
| 2025-02-18 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 12 | 0 |   |
| 2025-02-12 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS... | pass | 13 | 0 |   |

## Actions (17)

- 2025-12-08: Carried over to 2026 Regular Session.
- 2025-03-04: Pass First Reading (House)
- 2025-03-04: Referred to LAB, FIN, referral sheet 18 (House)
- 2025-02-28: Passed Third Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fukunaga, Kidani). Transmitted to House. (Senate)
- 2025-02-28: Received from Senate (Sen. Com. No. 48) in amended form (SD 1). (House)
- 2025-02-27: Reported from WAM (Stand. Com. Rep. No. 718) with recommendation of passage on Second Reading and placement on the calendar for Third Reading. (Senate)
- 2025-02-27: Report adopted; Passed Second Reading. (Senate)
- 2025-02-27: One Day Notice 02-28-25. (Senate)
- 2025-02-18: The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite. (Senate)
- 2025-02-14: Reported from WAM (Stand. Com. Rep. No. 549) as amended (SD 1), with recommendation of recommittal to WAM. (Senate)
- 2025-02-14: Report adopted, as amended (SD 1) and recommitted to WAM. (Senate)
- 2025-02-14: The committee(s) on WAM has scheduled a public hearing on 02-18-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-02-12: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS and be recommitted. 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)
- 2025-02-10: The committee(s) on WAM will hold a public decision making on 02-12-25 10:02AM; Conference Room 211 & Videoconference. (Senate)
- 2025-01-23: Referred to 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/session2026/bills/SB938_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_.PDF)
- SB938_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_SD1_.HTM)
- SB938_SD1_PROPOSED: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_SD1_PROPOSED_.HTM)

## 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
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_.PDF)
- [SB938_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_SD1_.HTM)
- [SB938_SD1_PROPOSED (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB938_SD1_PROPOSED_.HTM)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB938-2026 (as of 2026-11-01).