Hawaii legislation · 2026 Regular Session
Hawaii SB2360: Relating to State Enterprise Zones.
Status: Signed into law, July 7, 2026
Amends the definition of "eligible business activity" for Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone that is to be used or consumed by the purchaser and not for resale, the processing of value-added agricultural products grown within an enterprise zone, and the provision of professional services by health care professionals in health-care related sectors. Extends the eligibility period of the state business tax credit and general excise tax exemption for qualified businesses within state Enterprise Zones from 7 years to 9 years. Extends the eligibility period of the general excise tax exemption for qualified businesses within state Enterprise Zones engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products from 10 years to 12 years. Makes the extension of the state business tax credit eligibility period applicable to taxable years beginning after 12/31/2026. Makes the extension of the general excise tax exemption eligibility period take effect on 1/1/2028.
What the bill says
A bill foran act relating to state enterprise zones. part i.
From the enrolled text:
A BILL FORAN ACT RELATING TO STATE ENTERPRISE ZONES. PART I SECTION 1. The legislature finds that the enterprise zone program was established in 1986 for the purpose of stimulating business, agricultural, and industrial growth in areas to revitalize neighborhoods by providing public benefits to local companies. In addition to stimulating business activity, the enterprise zone program also promotes job preservation ■'and job creation in areas designated by the counties and approved by the governor. Benefits for local companies include permitting and zoning assistance, fee waivers, tax relief, and more. The legislature further finds that the most common industries participating in the enterprise zone program are agricultural production or processing, manufacturing, and wholesaling. Other eligible industries include aviation or maritime repair or maintenance; telecommunication switching and delivery; information technology design and production; medical research, clinical trials, and telemedicine; for-profit training 2026-2431 SB2360 GDI SMA-2.docx ■IIIIIIIIIIIIIIIIIIIIIIIIIIIIIII■IIH Page 2 S-B. NO. C.D. programs in international business management or environmental remediation; biotechnology research, development, production, or sales; repair or maintenance of assistive technology equipment used by persons with disabilities; certain call centers; and wind energy production. The legislature additionally finds that, for decades, a manufacturer of tangible products has only been eligible for enterprise zone program benefits if over one-half of the gross sales of its products are to wholesalers and the sale …
Sponsors
- Lynn DeCoite (D, 7) · primary sponsor
- Stanley Chang (D, 9)
- Carol Fukunaga (D, 11)
- Mike Gabbard (D, 21)
- Troy Hashimoto (D, 5)
- Michelle Kidani (D, 18)
- Lamosao, Rachele (D, 19)
- Angus McKelvey (D, 6)
- Tim Richards (D, SD-004)
- Brandon Elefante (D, 16)
- Glenn Wakai (D, 15)
Latest actions
- : Act 182, on 07/06/2026 (Gov. Msg. No. 1284).
- : Act 182, 07/06/2026 (Gov. Msg. No. 1284).
- : Enrolled to Governor.
- : Received notice of passage on Final Reading in House (Hse. Com. No. 888).
- : Received notice of Final Reading (Sen. Com. No. 816).
- : Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and none excused (0).
- : Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
- : Forty-eight (48) hours notice Wednesday, 05-06-26.
- : Reported from Conference Committee (Conf Com. Rep. No. 227-26) as amended in (CD 1).
- : 48 Hrs. Notice (as amended CD 1) 05-06-26.
Votes
- Passed Final Reading, as amended (CD 1) (May 6, 2026): 25 yea, 0 nay, passed
- Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and none excused (0) (May 6, 2026): 50 yea, 1 nay, passed
- none. (May 1, 2026): 5 yea, 0 nay, passed
- Conference Committee Vote (May 1, 2026): 2 yea, 0 nay, passed
- Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1) (April 9, 2026): 50 yea, 0 nay, passed
- FIN: recommend that the measure be PASSED, UNAMENDED (April 7, 2026): 15 yea, 0 nay, passed
Subjects: Report, Exemption, State Enterprise Zones, DBEDT, Counties, Exemptions, Reports
Common questions
- What is SB2360?
- SB2360 is a bill in the Hawaii Legislature (2026 Regular Session): Relating to State Enterprise Zones.
- What does SB2360 do?
- In its own words: A bill foran act relating to state enterprise zones. part i.
- What is the status of SB2360?
- Signed into law as of July 7, 2026. Latest action: Act 182, on 07/06/2026 (Gov. Msg. No. 1284). (July 7, 2026).
- Who sponsored SB2360?
- Lynn DeCoite (D, 7), with 10 co-sponsors.
- Where is the official record for SB2360?
- On the Hawaii Legislature website: https://www.capitol.hawaii.gov/measure_indiv.aspx?billtype=SB&billnumber=2360&year=2026
Source: official Hawaii record. Tracked by Delilah, AI for legislation across all 50 states and Congress.