Hawaii legislation · 2026 Regular Session
Hawaii SB768: Relating to Taxation.
Status: In committee, February 11, 2026
Creates an alternative water source income tax credit for taxpayers who install, place in service, or repair a water catchment system or who purchase water delivery services.
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. The legislature finds that water is essential to life and flourishing local communities, yet some communities, such as portions of the Ka'u region of Hawai'i island, lack access to municipal water infrastructure, leaving residents to rely on water catchment systems and water delivery services to meet their basic needs. Notably, areas that lack water resources are often highly impoverished, and a lack of water access can worsen preexisting economic precarity. The legislature additionally finds that water catchment systems can be cost-effective, reliable, and safe and reduce consumer demand for fresh water. Water catchment systems can promote water conservation; mitigate flooding; and conserve energy needed to pump, treat, and transport fresh water for consumer use. The purpose of this Act is to provide one alternative water source income tax credit to taxpayers who either install, place 2026-0703 SB768 SD1 SMA.docx llllllllll■lllill■lllllllllll■ Page 2 S.B. NO. S.D. into service, or repair a water catchment system or to taxpayers who purchase water delivery services. SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§235- Alternative water source tax credit. (a) Each taxpayer who files an individual income tax return for a taxable year may claim an income tax credit …
Sponsors
- Tim Richards (D, SD-004) · primary sponsor
- Henry Aquino (D, 19)
- Stanley Chang (D, 9)
- Troy Hashimoto (D, 5)
- Dru Kanuha (D, 3)
- Joy San Buenaventura (D, 2)
Latest actions
- : Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
- : Reported from HHS (Stand. Com. Rep. No. 2162) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- : The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 5 Aye(s): Senator(s) San Buenaventura, McKelvey, Kanuha, Keohokalole, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
- : The committee(s) on HHS has scheduled a public hearing on 01-28-26 1:30PM; Conference Room 225 & Videoconference.
- : Carried over to 2026 Regular Session.
- : Referred to HHS, WAM.
- : Passed First Reading.
- : Introduced.
Votes
- HHS: recommend(s) that the measure be PASSED, WITH AMENDMENTS (January 28, 2026): 5 yea, 0 nay, passed
Subjects: Report, Taxation, Rules
Common questions
- What is SB768?
- SB768 is a bill in the Hawaii Legislature (2026 Regular Session): Relating to Taxation.
- What does SB768 do?
- In its own words: A bill for an act relating to taxation.
- What is the status of SB768?
- In committee as of February 11, 2026. Latest action: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (February 11, 2026).
- Who sponsored SB768?
- Tim Richards (D, SD-004), with 5 co-sponsors.
- Where is the official record for SB768?
- On the Hawaii Legislature website: https://www.capitol.hawaii.gov/measure_indiv.aspx?billtype=SB&billnumber=768&year=2026
Source: official Hawaii record. Tracked by Delilah, AI for legislation across all 50 states and Congress.