Hawaii legislation · 2026 Regular Session
Hawaii SB328: Relating to Taxation.
Status: Failed, March 20, 2026
Establishes an income tax credit for capital infrastructure costs incurred in the conversion of a dairy farm to a hog farm.
What the bill says
A bill for an act relating to taxation.
From the engrossed text:
A BILL FOR AN ACT RELATING TO TAXATION. SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§235- Dairy farm retrofit income tax credit. (a) There shall be allowed to each taxpayer subject to the tax imposed under this chapter, a dairy farm retrofit income tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed. (b) In the case of a partnership, S corporation, estate, or trust, the tax credit allowable is for capital infrastructure costs incurred by the entity for the taxable year. The costs upon which the tax credit is computed shall be determined at the entity level. Distribution and share of credit shall be determined by rule. (c) The dairy farm retrofit income tax credit shall be equal to fifty per cent of the capital infrastructure costs incurred by a taxpayer, up to a maximum of $1,000,000. (d) The director of taxation: SB328 SD1 LRB 25-0912.docx iiihbim Page 2 S.B. NO. - ' (1) Shall prepare any forms that may be necessary to claim a tax credit under this section; (2) May require the taxpayer to furnish reasonable information to ascertain the validity …
Sponsors
- Dela Cruz, Donovan (D, 17) · primary sponsor
- Henry Aquino (D, 19)
- Stanley Chang (D, 9)
- Lynn DeCoite (D, 7)
- Troy Hashimoto (D, 5)
- Lorraine Inouye (D, 1)
- Michelle Kidani (D, 18)
- Donna Kim (D, 14)
- Tim Richards (D, SD-004)
- Joy San Buenaventura (D, 2)
Latest actions
- : Received notice of all Senate conferees being discharged (Sen. Com. No. 409).
- : Senate Conferee(s) discharged.
- : Carried over to 2026 Regular Session.
- : Received notice of Senate conferees (Sen. Com. No. 789).
- : Senate Conferees Appointed: Gabbard Chair; DeCoite Co-Chair; Rhoads, Awa.
- : Received notice of disagreement (Sen. Com. No. 779).
- : Senate disagrees with House amendments.
- : Received from House (Hse. Com. No. 640).
- : Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Amato, Iwamoto voting no (2) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.
- : Forty-eight (48) hours notice Tuesday, 04-08-25.
Votes
- Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Amato, Iwamoto voting no (2) and Representative(s) Cochran, Marten excused (2) (April 8, 2025): 47 yea, 2 nay, passed
- FIN: recommend that the measure be PASSED, WITH AMENDMENTS (April 1, 2025): 14 yea, 0 nay, passed
- Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) Amato voting no (1) and Representative(s) Cochran, Garrett, Kapela, Kitagawa, Ward excused (March 21, 2025): 45 yea, 1 nay, passed
- ECD: recommend that the measure be PASSED, UNAMENDED (March 19, 2025): 7 yea, 0 nay, passed
- Second Reading as amended in HD 1 and referred to the committee(s) on ECD with Representative(s) Amato voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt, Iwamoto, Wa (March 14, 2025): 47 yea, 0 nay, passed
- AGR: recommend that the measure be PASSED, WITH AMENDMENTS (March 12, 2025): 5 yea, 0 nay, passed
Subjects: Report, Taxation, Rules
Common questions
- What is SB328?
- SB328 is a bill in the Hawaii Legislature (2026 Regular Session): Relating to Taxation.
- What does SB328 do?
- In its own words: A bill for an act relating to taxation.
- What is the status of SB328?
- Failed as of March 20, 2026. Latest action: Received notice of all Senate conferees being discharged (Sen. Com. No. 409). (March 20, 2026).
- Who sponsored SB328?
- Dela Cruz, Donovan (D, 17), with 9 co-sponsors.
- Where is the official record for SB328?
- On the Hawaii Legislature website: https://www.capitol.hawaii.gov/measure_indiv.aspx?billtype=SB&billnumber=328&year=2026
Source: official Hawaii record. Tracked by Delilah, AI for legislation across all 50 states and Congress.