# Hawaii SB 970: RELATING TO TAXATION.

Hawaii SB 970, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Brandon J.C. Elefante (Democratic); status in committee, last action 2025-02-14 (Reported from TCA/EIG (Stand. Com. Rep. No. 614) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-SB970-2025
- 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 970
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-02-14, Reported from TCA/EIG (Stand. Com. Rep. No. 614) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Brandon J.C. Elefante (Democratic)
- Cosponsors: 2
- Subjects: Tax Credit, Businesses, Employees, Public Transportation, Reports, TCA/EIG, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Authorizes a tax credit for businesses that pay the public transportation costs of employees. Applies to counties having populations of 700,000 or more. Applies for taxable years beginning after 12/31/2024 but not beginning after 12/31/2029. Requires reports to the Legislature. Effective 7/1/2050. (SD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Brandon J.C. Elefante (Democratic), Senate
- Cosponsor: Carol Fukunaga (Democratic), Senate
- Cosponsor: Karl Rhoads (Democratic), Senate

## Actions (8)

- 2025-02-14: Reported from TCA/EIG (Stand. Com. Rep. No. 614) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-02-14: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-02-11: The committee(s) on TCA recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in TCA were as follows: 4 Aye(s): Senator(s) Lee, C., Elefante, Kanuha, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Inouye. (Senate)
- 2025-02-11: The committee(s) on EIG recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EIG were as follows: 4 Aye(s): Senator(s) Wakai, Chang, DeCoite, Richards; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. (Senate)
- 2025-02-05: The committee(s) on TCA/EIG has scheduled a public hearing on 02-11-25 3:00PM; Conference Room 224 & Videoconference. (Senate)
- 2025-01-23: Referred to TCA/EIG, 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/SB970_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB970_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB970_.PDF)
- SB970_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB970_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/SB970_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB970_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB970_.PDF)
- [SB970_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB970_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)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB970-2025 (as of 2026-10-17).