HB 2429HawaiiProcess complete

Hawaii agencies review tax breaks and report results each year

Hawaii’s business and tourism department must review tax breaks with the tax department, report to lawmakers each year, and may access certain return information for those reviews.

What it does

Hawaii’s business and tourism department must review tax breaks with the tax department, prepare summary statistics, and report results to lawmakers each year.

The departments must develop tax forms and schedules to gather information for reviewing tax breaks. Staff conducting reviews may access certain tax return information, which remains confidential.

Argument forAnnual reviews could help lawmakers see whether tax breaks meet their goals and decide how to use public revenue.

Argument againstTaxpayers could worry that evaluators’ access to return information may expose sensitive details, even though the law keeps that information confidential.

More detail

The Department of Business, Economic Development, and Tourism must study tax expenditures with the Department of Taxation, prepare summary statistics, and report to the Legislature. The study covers tax expenditures, including tax credits and exemptions. The department must report to the Legislature by September 1 each year.

The departments must develop schedules and tax return forms to collect information for evaluating tax expenditures. Business and tourism department staff conducting those evaluations may access certain tax return information. The forms gather information for evaluating tax expenditures, and the access permission covers business and tourism department staff conducting those evaluations. The access permission is for staff conducting tax expenditure evaluations; tax return information remains confidential. The law took effect July 1, 2026, and applies to taxable years beginning after December 31, 2026.

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More on this bill

Where it stands

IntroducedJan 27
Passed HouseMar 10
Passed SenateApr 14
To Governor
Became LawJun 26

Looking ahead

No hearings or votes scheduled.

History

2026
1. Jun 26Act 160, 06/25/2026 (Gov. Msg. No. 1261).Latest
2. Jun 26Act 160, on 06/25/2026 (Gov. Msg. No. 1261).Became Law
3. May 8Received notice of passage on Final Reading in House (Hse. Com. No. 888).Minor
4. May 7Transmitted to Governor.
5. May 6Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.Major
  - Vote recorded Passed Final Reading as amended in CD 1. Result: pass.Lower
6. May 6Passed Final Reading as amended in CD 1 with Representative(s) Amato voting aye with reservations; Representative(s) Alcos, Cochran, Garcia, Gedeon, Muraoka voting no (5) and none excused (0).Major
7. May 6Received notice of Final Reading (Sen. Com. No. 816).Minor
8. May 1Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
  - Vote recorded The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
  - Vote recorded The Conference Committee recommends that the measure be Passed, with Amendments. Result: pass.Lower
9. May 1Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.
10. May 1Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329.
11. May 1Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.
12. May 1The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) DeCoite, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.Minor
13. May 1The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Yamashita, Hussey, Tam, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.Minor
14. May 1Reported from Conference Committee (Conf Com. Rep. No. 185-26) as amended in (CD 1).
15. May 1Forty-eight (48) hours notice Wednesday, 05-06-26.
16. May 1Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 185-26).
17. May 148 Hrs. Notice (as amended CD 1) 05-06-26
18. Apr 30Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
19. Apr 28Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.
20. Apr 27Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
21. Apr 27Received notice of Senate conferees (Sen. Com. No. 778).Minor
22. Apr 21House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Hussey, Tam, Gedeon.
23. Apr 21Received notice of appointment of House conferees (Hse. Com. No. 799).Minor
24. Apr 17Received notice of disagreement (Hse. Com. No. 780).Minor
25. Apr 16House disagrees with Senate amendment (s).Minor
26. Apr 14Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.Passed Senate
  - Vote recorded Report adopted; Passed Third Reading, as amended (SD 2). Result: pass.Upper
27. Apr 14Returned from Senate (Sen. Com. No. 690) in amended form (SD 2).
28. Apr 10Reported from WAM (Stand. Com. Rep. No. 3735) with recommendation of passage on Third Reading, as amended (SD 2).
29. Apr 1048 Hrs. Notice 04-14-26.
30. Apr 8The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.Minor
  - Vote recorded The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
31. Apr 6The committee(s) on WAM will hold a public decision making on 04-08-26 10:02AM; Conference Room 211 & Videoconference.
32. Mar 30Reported from EDT (Stand. Com. Rep. No. 3347) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
33. Mar 30Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
34. Mar 24The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.Minor
  - Vote recorded The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
35. Mar 20The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.
36. Mar 12Received from House (Hse. Com. No. 417).Minor
37. Mar 12Passed First Reading.Minor
38. Mar 12Referred to EDT, WAM.Minor
39. Mar 10Passed Third Reading as amended in HD 2 with Representative(s) Gedeon, Shimizu voting aye with reservations; Representative(s) Alcos, Garcia, Muraoka voting no (3) and Representative(s) Pierick excused (1). Transmitted to Senate.Passed House
  - Vote recorded Passed Third Reading as amended in HD 2. Result: pass.Lower
40. Mar 6Reported from FIN (Stand. Com. Rep. No. 1115-26) as amended in HD 2, recommending passage on Third Reading.
41. Mar 6Forty-eight (48) hours notice Tuesday, 03-10-26.
42. Mar 4The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Reyes Oda; Ayes with reservations: Representative(s) Alcos, Gedeon; Noes: none; and Excused: none.Minor
  - Vote recorded The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
43. Mar 2The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.Minor
44. Mar 2Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
45. Feb 27Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
46. Feb 18Reported from ECD (Stand. Com. Rep. No. 417-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
  - Vote recorded Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN. Result: pass.Lower
47. Feb 18Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).Minor
48. Feb 13The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita; Ayes with reservations: Representative(s) Gedeon; Noes: none; and 0 Excused: none.Minor
  - Vote recorded The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
49. Feb 10Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
50. Feb 2Referred to ECD, FIN, referral sheet 6Minor
51. Jan 28Introduced and Pass First Reading.Minor
52. Jan 27Pending introduction.Introduced

Taxes & BudgetGovernment & Ethics

Issue with this bill?

HB 2429HawaiiProcess complete

Hawaii agencies review tax breaks and report results each year

Hawaii’s business and tourism department must review tax breaks with the tax department, report to lawmakers each year, and may access certain return information for those reviews.

What it does

Hawaii’s business and tourism department must review tax breaks with the tax department, prepare summary statistics, and report results to lawmakers each year.

The departments must develop tax forms and schedules to gather information for reviewing tax breaks. Staff conducting reviews may access certain tax return information, which remains confidential.

Argument forAnnual reviews could help lawmakers see whether tax breaks meet their goals and decide how to use public revenue.

Argument againstTaxpayers could worry that evaluators’ access to return information may expose sensitive details, even though the law keeps that information confidential.

More detail

Where do you stand?

Tell your reps

Take a position to see your representatives and ways to contact them.

More on this bill

Where it stands

IntroducedJan 27
Passed HouseMar 10
Passed SenateApr 14
To Governor
Became LawJun 26

Looking ahead

No hearings or votes scheduled.

History

2026
1. Jun 26Act 160, 06/25/2026 (Gov. Msg. No. 1261).Latest
2. Jun 26Act 160, on 06/25/2026 (Gov. Msg. No. 1261).Became Law
3. May 8Received notice of passage on Final Reading in House (Hse. Com. No. 888).Minor
4. May 7Transmitted to Governor.
5. May 6Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.Major
  - Vote recorded Passed Final Reading as amended in CD 1. Result: pass.Lower
6. May 6Passed Final Reading as amended in CD 1 with Representative(s) Amato voting aye with reservations; Representative(s) Alcos, Cochran, Garcia, Gedeon, Muraoka voting no (5) and none excused (0).Major
7. May 6Received notice of Final Reading (Sen. Com. No. 816).Minor
8. May 1Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
  - Vote recorded The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
  - Vote recorded The Conference Committee recommends that the measure be Passed, with Amendments. Result: pass.Lower
9. May 1Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.
10. May 1Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329.
11. May 1Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.
12. May 1The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) DeCoite, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.Minor
13. May 1The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Yamashita, Hussey, Tam, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.Minor
14. May 1Reported from Conference Committee (Conf Com. Rep. No. 185-26) as amended in (CD 1).
15. May 1Forty-eight (48) hours notice Wednesday, 05-06-26.
16. May 1Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 185-26).
17. May 148 Hrs. Notice (as amended CD 1) 05-06-26
18. Apr 30Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
19. Apr 28Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.
20. Apr 27Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
21. Apr 27Received notice of Senate conferees (Sen. Com. No. 778).Minor
22. Apr 21House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Hussey, Tam, Gedeon.
23. Apr 21Received notice of appointment of House conferees (Hse. Com. No. 799).Minor
24. Apr 17Received notice of disagreement (Hse. Com. No. 780).Minor
25. Apr 16House disagrees with Senate amendment (s).Minor
26. Apr 14Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.Passed Senate
  - Vote recorded Report adopted; Passed Third Reading, as amended (SD 2). Result: pass.Upper
27. Apr 14Returned from Senate (Sen. Com. No. 690) in amended form (SD 2).
28. Apr 10Reported from WAM (Stand. Com. Rep. No. 3735) with recommendation of passage on Third Reading, as amended (SD 2).
29. Apr 1048 Hrs. Notice 04-14-26.
30. Apr 8The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.Minor
  - Vote recorded The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
31. Apr 6The committee(s) on WAM will hold a public decision making on 04-08-26 10:02AM; Conference Room 211 & Videoconference.
32. Mar 30Reported from EDT (Stand. Com. Rep. No. 3347) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
33. Mar 30Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
34. Mar 24The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.Minor
  - Vote recorded The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
35. Mar 20The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.
36. Mar 12Received from House (Hse. Com. No. 417).Minor
37. Mar 12Passed First Reading.Minor
38. Mar 12Referred to EDT, WAM.Minor
39. Mar 10Passed Third Reading as amended in HD 2 with Representative(s) Gedeon, Shimizu voting aye with reservations; Representative(s) Alcos, Garcia, Muraoka voting no (3) and Representative(s) Pierick excused (1). Transmitted to Senate.Passed House
  - Vote recorded Passed Third Reading as amended in HD 2. Result: pass.Lower
40. Mar 6Reported from FIN (Stand. Com. Rep. No. 1115-26) as amended in HD 2, recommending passage on Third Reading.
41. Mar 6Forty-eight (48) hours notice Tuesday, 03-10-26.
42. Mar 4The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Reyes Oda; Ayes with reservations: Representative(s) Alcos, Gedeon; Noes: none; and Excused: none.Minor
  - Vote recorded The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
43. Mar 2The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.Minor
44. Mar 2Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
45. Feb 27Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
46. Feb 18Reported from ECD (Stand. Com. Rep. No. 417-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
  - Vote recorded Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN. Result: pass.Lower
47. Feb 18Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).Minor
48. Feb 13The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita; Ayes with reservations: Representative(s) Gedeon; Noes: none; and 0 Excused: none.Minor
  - Vote recorded The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
49. Feb 10Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
50. Feb 2Referred to ECD, FIN, referral sheet 6Minor
51. Jan 28Introduced and Pass First Reading.Minor
52. Jan 27Pending introduction.Introduced

Taxes & BudgetGovernment & Ethics

Issue with this bill?

What it does

Where do you stand?

Choose your position

Tell your reps

More on this bill

Where it stands

Looking ahead

History

What it does

Where do you stand?

Choose your position

Tell your reps

More on this bill

Where it stands

Looking ahead

History