Hawaii bills · 2026 Regular Session
Hawaii HB 2546
RELATING TO TAX CREDIT FOR RESEARCH ACTIVITIES.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- NAKAMURA (Democratic)
- HARTSFIELD (Democratic)
- ILAGAN (Democratic)
- KEOHOKAPU-LEE LOY (Democratic)
- KITAGAWA (Democratic)
- KUSCH (Democratic)
- MIYAKE (Democratic)
- MORIKAWA (Democratic)
- PERRUSO (Democratic)
- TEMPLO (Democratic)
Summary
Official abstract published by the Hawaii legislature· description
Amends the tax credit for research activities by: allowing qualifying taxpayers to claim the credit for all qualified research expenses without regard to the amount of expenses for previous years; amending from March 31 to March 1 the deadline for qualified high technology businesses to submit to the Department of Business, Economic development, and Tourism written, certified statements identifying qualified expenditures and the tax amount of tax credits claimed in the previous taxable year; for any taxable year the annual aggregate cap is reached, requiring the credit to be divided between all qualified high technology businesses in proportion to the amount of qualified research expenses claimed; and requiring DBEDT to establish an annual application period and notify each qualified high technology business applicant of the credit amount certified. Applies to costs incurred beginning after 12/31/2025. Repeals the credit on 1/1/2029. Effective 7/1/3050. (SD2)
Text versions
Roll-call votes
State vote data last updated Oct 15, 2026, 4:08 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Apr 14, 2026 Senate | Report adopted; Passed Third Reading, as amended (SD 2). | pass | Set your home in Hawaii to see |
| Apr 6, 2026 Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. | pass | Set your home in Hawaii to see |
| Mar 24, 2026 Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. | pass | Set your home in Hawaii to see |
| Mar 2, 2026 House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. | pass | Set your home in Hawaii to see |
| Feb 13, 2026 House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. | pass | Set your home in Hawaii to see |
Actions
- Jan 28, 2026 · House
Introduced and Pass First Reading. - Feb 2, 2026 · House
Referred to ECD, FIN, referral sheet 6 - Feb 10, 2026 · House
Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE. - Feb 13, 2026 · House
The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none. - Feb 19, 2026 · House
Reported from ECD (Stand. Com. Rep. No. 511-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN. - Feb 19, 2026 · House
Passed 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). - Feb 27, 2026 · House
Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. - Mar 2, 2026 · House
The 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, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none. - Mar 6, 2026 · House
Reported from FIN (Stand. Com. Rep. No. 1111-26) as amended in HD 2, recommending passage on Third Reading. - Mar 6, 2026 · House
Forty-eight (48) hours notice Tuesday, 03-10-26. - Mar 10, 2026 · House
Passed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Pierick excused (1). Transmitted to Senate. - Mar 12, 2026 · Senate
Received from House (Hse. Com. No. 435). - Mar 12, 2026 · Senate
Passed First Reading. - Mar 12, 2026 · Senate
Referred to EDT, WAM. - Mar 20, 2026 · Senate
The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference. - Mar 24, 2026 · Senate
The 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. - Mar 30, 2026 · Senate
Reported from EDT (Stand. Com. Rep. No. 3238) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. - Mar 30, 2026 · Senate
The committee(s) on WAM will hold a public decision making on 04-01-26 10:03AM; Conference Room 211 & Videoconference. - Mar 30, 2026 · Senate
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. - Apr 1, 2026 · Senate
The committee(s) on WAM deferred the measure until 04-06-26 10:31AM; Conference Room 211 & Videoconference. - Apr 6, 2026 · Senate
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C.. - Apr 9, 2026 · Senate
Reported from WAM (Stand. Com. Rep. No. 3686) with recommendation of passage on Third Reading, as amended (SD 2). - Apr 9, 2026 · Senate
48 Hrs. Notice 04-14-26. - Apr 14, 2026 · Senate
Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. - Apr 14, 2026 · House
Returned from Senate (Sen. Com. No. 701) in amended form (SD 2). - Apr 16, 2026 · House
House disagrees with Senate amendment (s). - Apr 17, 2026 · Senate
Received notice of disagreement (Hse. Com. No. 780). - Apr 20, 2026 · House
House Conferees Appointed: Ilagan, Hussey Co-Chairs; Tam, Gedeon. - Apr 20, 2026 · Senate
Received notice of appointment of House conferees (Hse. Com. No. 786). - Apr 22, 2026 · Senate
Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella. - Apr 23, 2026 · House
Received notice of Senate conferees (Sen. Com. No. 725). - Apr 28, 2026 · House
Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411. - Apr 30, 2026 · House
Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411. - May 1, 2026 · House
Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411. - May 1, 2026 · House
Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411. - May 1, 2026 · Senate
Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329. - May 1, 2026 · Senate
Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.