a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
120 lines
11 KiB
Markdown
120 lines
11 KiB
Markdown
---
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type: "Bill"
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title: "RELATING TO TAX EXPENDITURE EVALUATION."
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description: "Requires the Department of Business, Economic Development, and Tourism, in collaboration with the Department of Taxation, to study the effectiveness of tax expenditures, prepare summary descriptive statistics, submit annual reports to the Legislature, and develop appropriate schedules and tax return forms to collect adequate information for evaluation of tax expenditures. Authorizes Department of Business, Economic Development, and Tourism staff to access certain information on tax returns to conduct evaluations of tax expenditures. Applies to taxable years beginning after 12/31/2026. (CD1)"
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jurisdiction: "us/states/hi"
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legislature: "Hawaii Legislature"
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session: "2026"
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identifier: "HB 2429"
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citation: "Hawaii HB 2429 (2026)"
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classification: ["bill"]
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subjects: ["DBEDT", "Department of Taxation", "General Excise and Related Use Tax Exemptions", "Income Tax Credits", "Tax Expenditure Disclosure and Evaluation", "Taxation"]
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status: "enacted"
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primary_sponsors: ["YAMASHITA"]
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version_count: 6
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action_count: 52
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vote_count: 7
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first_action: "2026-01-27"
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last_action: "2026-06-26"
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source: "openstates"
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source_identifier: "ocd-bill/3eeba60b-16a8-4be0-be52-142d6e794e2d"
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source_url: "https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2429&year=2026"
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source_hash: "ab1222e8a2a249e1acb59f0f2a2364e92e7a3ce5db8eedd997651923f2bdb454"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-hi"]
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---
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# Hawaii HB 2429 (2026) — RELATING TO TAX EXPENDITURE EVALUATION.
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Requires the Department of Business, Economic Development, and Tourism, in collaboration with the Department of Taxation, to study the effectiveness of tax expenditures, prepare summary descriptive statistics, submit annual reports to the Legislature, and develop appropriate schedules and tax return forms to collect adequate information for evaluation of tax expenditures. Authorizes Department of Business, Economic Development, and Tourism staff to access certain information on tax returns to conduct evaluations of tax expenditures. Applies to taxable years beginning after 12/31/2026. (CD1)
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **HB2429** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2429_.HTM)
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2. **HB2429_CD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2429_CD1_.HTM)
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3. **HB2429_HD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2429_HD1_.HTM)
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4. **HB2429_HD2** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2429_HD2_.HTM)
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5. **HB2429_SD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2429_SD1_.HTM)
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6. **HB2429_SD2** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2429_SD2_.HTM)
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## Votes
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- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **2–0** (pass) · upper
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- Report adopted; Passed Third Reading, as amended (SD 2). — **25–0** (pass) · upper
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- The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **4–0** (pass) · upper
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- The Conference Committee recommends that the measure be Passed, with Amendments. — **5–0** (pass) · lower
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- The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **16–0** (pass) · lower
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- The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. — **6–0** (pass) · lower
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- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **13–0** (pass) · upper
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## Sponsors
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- YAMASHITA — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-06-26** Act 160, on 06/25/2026 (Gov. Msg. No. 1261). `became-law`
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- **2026-06-26** Act 160, 06/25/2026 (Gov. Msg. No. 1261). `became-law`
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- **2026-05-07** Transmitted to Governor.
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- **2026-05-08** Received notice of passage on Final Reading in House (Hse. Com. No. 888). `receipt`
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- **2026-05-06** Received notice of Final Reading (Sen. Com. No. 816). `receipt`
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- **2026-05-06** Passed 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). `passage`
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- **2026-05-06** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. `passage`
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- **2026-05-01** 48 Hrs. Notice (as amended CD 1) 05-06-26
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- **2026-05-01** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 185-26).
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- **2026-05-01** Forty-eight (48) hours notice Wednesday, 05-06-26.
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- **2026-05-01** Reported from Conference Committee (Conf Com. Rep. No. 185-26) as amended in (CD 1).
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- **2026-05-01** The 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.
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- **2026-05-01** 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) DeCoite, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. `committee-passage-favorable`
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- **2026-05-01** Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.
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- **2026-05-01** Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329.
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- **2026-05-01** Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.
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- **2026-05-01** Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
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- **2026-04-30** Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
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- **2026-04-28** Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.
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- **2026-04-27** Received notice of Senate conferees (Sen. Com. No. 778). `receipt`
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- **2026-04-27** Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
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- **2026-04-21** Received notice of appointment of House conferees (Hse. Com. No. 799). `receipt`
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- **2026-04-21** House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Hussey, Tam, Gedeon.
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- **2026-04-17** Received notice of disagreement (Hse. Com. No. 780). `receipt`
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- **2026-04-16** House disagrees with Senate amendment (s). `amendment-failure`
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- **2026-04-14** Returned from Senate (Sen. Com. No. 690) in amended form (SD 2).
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- **2026-04-14** 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. `passage`
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- **2026-04-10** 48 Hrs. Notice 04-14-26.
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- **2026-04-10** Reported from WAM (Stand. Com. Rep. No. 3735) with recommendation of passage on Third Reading, as amended (SD 2).
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- **2026-04-08** 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, 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. `committee-passage-favorable`
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- **2026-04-06** The committee(s) on WAM will hold a public decision making on 04-08-26 10:02AM; Conference Room 211 & Videoconference.
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- **2026-03-30** Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. `reading-2, referral-committee`
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- **2026-03-30** Reported from EDT (Stand. Com. Rep. No. 3347) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
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- **2026-03-24** 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. `committee-passage-favorable`
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- **2026-03-20** The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.
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- **2026-03-12** Referred to EDT, WAM. `referral-committee`
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- **2026-03-12** Passed First Reading. `reading-1`
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- **2026-03-12** Received from House (Hse. Com. No. 417). `introduction, receipt`
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- **2026-03-10** Passed 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. `passage`
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- **2026-03-06** Forty-eight (48) hours notice Tuesday, 03-10-26.
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- **2026-03-06** Reported from FIN (Stand. Com. Rep. No. 1115-26) as amended in HD 2, recommending passage on Third Reading.
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- **2026-03-04** 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, Reyes Oda; Ayes with reservations: Representative(s) Alcos, Gedeon; Noes: none; and Excused: none. `committee-passage-favorable`
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- **2026-03-02** Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
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- **2026-03-02** The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26. `deferral`
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- **2026-02-27** Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
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- **2026-02-18** 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). `reading-2, referral-committee`
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- **2026-02-18** Reported from ECD (Stand. Com. Rep. No. 417-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
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- **2026-02-13** The 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. `committee-passage-favorable`
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- **2026-02-10** Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
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- **2026-02-02** Referred to ECD, FIN, referral sheet 6 `referral-committee`
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- **2026-01-28** Introduced and Pass First Reading. `introduction, reading-1`
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- **2026-01-27** Pending introduction.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3eeba60b-16a8-4be0-be52-142d6e794e2d`. Confidence: reported (aggregated from official Hawaii legislature records).
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