---
type: "Bill"
title: "RELATING TO SHIP REPAIR INDUSTRY."
description: "Establishes the Ship Repair Industry Tax Credit to offset costs incurred to construct and put into service a purpose-built floating drydock at Pearl Harbor for use by the United States Navy. Disallows the Ship Repair Industry Tax Credit after 12/31/2026. Repeals the Capital Infrastructure Tax Credit. Effective 1/1/2020. Applies to taxable years beginning after 12/31/2021. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2019 Regular Session"
identifier: "SB 972"
citation: "Hawaii SB 972 (2019 Regular Session)"
classification: ["bill"]
subjects: ["Ship Repair Industry Tax Credit", "Pearl Harbor", "Income Tax"]
status: "enacted"
primary_sponsors: ["KIDANI", "S. CHANG", "Shimabukuro"]
version_count: 3
action_count: 47
vote_count: 5
first_action: "2019-01-18"
last_action: "2019-07-09"
source: "openstates"
source_identifier: "ocd-bill/91bd9e74-ee80-48e3-bfa4-eee20026b672"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=972&year=2019"
source_hash: "0d386d0abc8d2e76eb9c61ff8fb49d15fd252efcb63eb81fda605001d67e4b00"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-hi"]
---

# Hawaii SB 972 (2019 Regular Session) — RELATING TO SHIP REPAIR INDUSTRY.

Establishes the Ship Repair Industry Tax Credit to offset costs incurred to construct and put into service a purpose-built floating drydock at Pearl Harbor for use by the United States Navy. Disallows the Ship Repair Industry Tax Credit after 12/31/2026. Repeals the Capital Infrastructure Tax Credit. Effective 1/1/2020. Applies to taxable years beginning after 12/31/2021. (CD1)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB972** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB972_.HTM)
2. **SB972_CD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB972_CD1_.HTM)
3. **SB972_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB972_HD1_.HTM)

## Votes

- The committees on EDB recommend that the measure be PASSED, WITH AMENDMENTS. — **7–0** (pass) · lower
- The committees on FIN recommend that the measure be PASSED, UNAMENDED. — **13–0** (pass) · lower
- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **2–0** (pass) · upper
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **13–0** (pass) · upper
- The Conference Committee recommends that the measure be Passed, with Amendments. — **4–0** (pass) · lower

## Sponsors

- KIDANI — primary (person)
- S. CHANG — primary (person)
- Shimabukuro — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-18** Introduced. `introduction`
- **2019-01-22** Passed First Reading. `reading-1`
- **2019-01-24** Referred to WAM. `referral-committee`
- **2019-02-01** The committee(s) on WAM has scheduled a public hearing on 02-06-19 10:00AM in conference room 211.
- **2019-02-06** The 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, Keith-Agaran, English, Harimoto, Inouye, K. Kahele, Kanuha, Kidani, Moriwaki, Riviere, Shimabukuro, Fevella; Aye(s) with reservations: Senator(s) Taniguchi ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2019-03-01** Reported from WAM (Stand. Com. Rep. No. 898) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2019-03-01** Report adopted; Passed Second Reading, as amended (SD 1).
- **2019-03-01** 48 Hrs. Notice 03-05-19.
- **2019-03-05** Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Harimoto). Transmitted to House. `passage`
- **2019-03-05** Received from Senate (Sen. Com. No. 310) in amended form (SD 1). `introduction`
- **2019-03-07** Pass First Reading `reading-1`
- **2019-03-07** Referred to EDB, FIN, referral sheet 27 `referral-committee`
- **2019-03-07** Bill scheduled to be heard by EDB on Wednesday, 03-13-19 10:00AM in House conference room 309.
- **2019-03-13** The committee(s) on EDB recommend(s) that the measure be deferred until 03-15-19 11:30am.
- **2019-03-14** Bill scheduled for decision making on Friday, 03-15-19 11:30AM in conference room 309.
- **2019-03-15** The committees on EDB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) McKelvey, Kitagawa, Eli, Ichiyama, Johanson, Yamashita, Matsumoto; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Quinlan. `committee-passage-favorable`
- **2019-03-22** Reported from EDB (Stand. Com. Rep. No. 1610) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- **2019-03-22** 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 Representative(s) Quinlan, Yamane excused (2). `reading-2, referral-committee`
- **2019-03-25** Bill scheduled to be heard by FIN on Wednesday, 03-27-19 2:30PM in House conference room 308.
- **2019-03-27** The committee(s) on FIN recommend(s) that the measure be deferred until Wednesday, 04-03-19.
- **2019-04-01** Bill scheduled for decision making on Wednesday, 04-03-19 2:30PM in conference room 308.
- **2019-04-03** The committees on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 13 Ayes: Representative(s) Luke, Cullen, Eli, Gates, Hashimoto, Kitagawa, B. Kobayashi, Matayoshi, Nakamura, Todd, Wildberger, Yamashita, McDermott; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Holt, Nishimoto. `committee-passage-favorable`
- **2019-04-05** Reported from FIN (Stand. Com. Rep. No. 2150), recommending passage on Third Reading.
- **2019-04-09** Passed Third Reading with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate. `passage`
- **2019-04-11** Received from House (Hse. Com. No. 759). `introduction`
- **2019-04-11** Senate disagrees with House amendments.
- **2019-04-11** Received notice of disagreement (Sen. Com. No. 893).
- **2019-04-18** Senate Conferees Appointed: Keith-Agaran Chair; Kidani Co-Chair; Fevella.
- **2019-04-18** Received notice of Senate conferees (Sen. Com. No. 918).
- **2019-04-22** House Conferees Appointed: McKelvey, Kitagawa Co-Chairs; Cullen, Matsumoto.
- **2019-04-23** Received notice of appointment of House conferees (Hse. Com. No. 826).
- **2019-04-23** Conference committee meeting scheduled for 04-24-19 1:00PM in conference room 309.
- **2019-04-24** Conference committee meeting to reconvene on 04-25-19 1:30PM in conference room 309.
- **2019-04-25** Conference committee meeting to reconvene on 04-26-19 10:00AM in conference room 309.
- **2019-04-26** The 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) Keith-Agaran, Kidani; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. `committee-passage-favorable`
- **2019-04-26** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) McKelvey, Kitagawa, Cullen, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
- **2019-04-26** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 162).
- **2019-04-26** 48 Hrs. Notice (as amended CD 1) 04-30-19.
- **2019-04-26** Reported from Conference Committee (Conf Com. Rep. No. 162) as amended in (CD 1).
- **2019-04-26** Forty-eight (48) hours notice Tuesday, 04-30-19.
- **2019-04-30** Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).
- **2019-04-30** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
- **2019-05-01** Received notice of Final Reading (Sen. Com. No. 968).
- **2019-05-02** Received notice of passage on Final Reading in House (Hse. Com. No. 883).
- **2019-05-06** Enrolled to Governor. `executive-receipt`
- **2019-07-09** Act 260, on 07/05/2019 (Gov. Msg. No. 1362). `executive-signature`
- **2019-07-09** Act 260, 07/05/2019 (Gov. Msg. No. 1362). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/91bd9e74-ee80-48e3-bfa4-eee20026b672`. Confidence: reported (aggregated from official Hawaii legislature records).