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 ann
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “RELATING TO TAX EXPENDITURE EVALUATION.” Read the full text
2025-2026 biennium
What it does
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 co
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Show all 52 actions
Pending introduction. · Jan 27, 2026
Introduced and Pass First Reading. · Jan 28, 2026
Referred to ECD, FIN, referral sheet 6 · Feb 2, 2026
Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE. · Feb 10, 2026
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: Represe · Feb 13, 2026
Reported from ECD (Stand. Com. Rep. No. 417-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN. · Feb 18, 2026
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 18, 2026
Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. · Feb 27, 2026
The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26. · Mar 2, 2026
Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE. · Mar 2, 2026
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, Kus · Mar 4, 2026
Reported from FIN (Stand. Com. Rep. No. 1115-26) as amended in HD 2, recommending passage on Third Reading. · Mar 6, 2026
Forty-eight (48) hours notice Tuesday, 03-10-26. · Mar 6, 2026
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 excuse · Mar 10, 2026
Received from House (Hse. Com. No. 417). · Mar 12, 2026
Passed First Reading. · Mar 12, 2026
Referred to EDT, WAM. · Mar 12, 2026
The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference. · Mar 20, 2026
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 ; · Mar 24, 2026
Reported from EDT (Stand. Com. Rep. No. 3347) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. · Mar 30, 2026
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. · Mar 30, 2026
The committee(s) on WAM will hold a public decision making on 04-08-26 10:02AM; Conference Room 211 & Videoconference. · Apr 6, 2026
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, Kan · Apr 8, 2026
Reported from WAM (Stand. Com. Rep. No. 3735) with recommendation of passage on Third Reading, as amended (SD 2). · Apr 10, 2026
48 Hrs. Notice 04-14-26. · Apr 10, 2026
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
Returned from Senate (Sen. Com. No. 690) in amended form (SD 2). · Apr 14, 2026
House disagrees with Senate amendment (s). · Apr 16, 2026
Received notice of disagreement (Hse. Com. No. 780). · Apr 17, 2026
House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Hussey, Tam, Gedeon. · Apr 21, 2026
Received notice of appointment of House conferees (Hse. Com. No. 799). · Apr 21, 2026
Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella. · Apr 27, 2026
Received notice of Senate conferees (Sen. Com. No. 778). · Apr 27, 2026
Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411. · Apr 28, 2026
Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411. · Apr 30, 2026
Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411. · May 1, 2026
Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411. · May 1, 2026
Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329. · May 1, 2026
Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309. · May 1, 2026
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 reservati · May 1, 2026
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: no · May 1, 2026
Reported from Conference Committee (Conf Com. Rep. No. 185-26) as amended in (CD 1). · May 1, 2026
Forty-eight (48) hours notice Wednesday, 05-06-26. · May 1, 2026
Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 185-26). · May 1, 2026
48 Hrs. Notice (as amended CD 1) 05-06-26 · May 1, 2026
Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. · May 6, 2026
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). · May 6, 2026
Received notice of Final Reading (Sen. Com. No. 816). · May 6, 2026
Received notice of passage on Final Reading in House (Hse. Com. No. 888). · May 8, 2026
Transmitted to Governor. · May 7, 2026
Act 160, 06/25/2026 (Gov. Msg. No. 1261). · Jun 26, 2026
Act 160, on 06/25/2026 (Gov. Msg. No. 1261). · Jun 26, 2026
The numbers
1
sponsor on the bill
Sponsors
YAMASHITA
Recorded votes
Passed Final Reading, as amended (CD 1).Senate · 2026-05-06 · Ayes 25, Aye(s) with reservations 0
Passed Final Reading as amended in CD 1 withHouse · 2026-05-06 · Aye(s) with reservations 1, Noes 5, Excused 0
The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows:Senate · 2026-05-01 · Aye(s) 2, Aye(s) with reservations 0, No(es) 0, Excused 1
The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows:House · 2026-05-01 · Ayes 5, Ayes with reservations 0, Noes 0, Excused 0
Report adopted; Passed Third Reading, as amended (SD 2).Senate · 2026-04-14 · Ayes 25, Aye(s) with reservations 0, Noes 0, Excused 0
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows:Senate · 2026-04-08 · Aye(s) 13, Aye(s) with reservations 0, No(es) 0, Excused 0
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows:Senate · 2026-03-24 · Aye(s) 4, Aye(s) with reservations 0, No(es) 0, Excused 1
Passed Third Reading as amended in HD 2 withHouse · 2026-03-10 · Aye(s) with reservations 2, Noes 3, Excused 1
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows:House · 2026-03-04 · Ayes 14, Ayes with reservations 2, Noes 0, Excused 0
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with noneHouse · 2026-02-18 · Aye(s) with reservations 0, Noes 0, Excused 0
The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows:House · 2026-02-13 · Ayes 5, Ayes with reservations 1, Noes 0, Excused 0
Roll-call results shown verbatim from the Hawaii legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Act 160, on 06/25/2026 (Gov. Msg. No. 1261). (Jun 26, 2026).