Relating To The Low-income Housing Tax Credit.
Last status update Jul 9, 2026
What this measure contains
Clarifies that, for tax credits issued after 7/1/2026, a partner or member that is a partnership or limited liability company that has been allocated a Low-Income Housing Tax Credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the Low-Income Housing Tax Credit, until 12/31/2032. (CD1)
Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.
Read the full bill at its source ↗Bill text and versions
Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.
- Introduced · Official document ↗· Jan 23, 2026
- Amended · Official document ↗· Feb 18, 2026
- Amended · Official document ↗· Mar 27, 2026
- Amended · Official document ↗· Apr 9, 2026
- Amended · Official document ↗· Apr 29, 2026
Related measures
- SB2675— Same As
Related measures may contain different language or follow different histories.
Legislative path
Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.
- Introduced
- HD1by HSG
- SD1by HOU
- SD2by WAM
- CD1by Conference
Companion measure: SB2675. A companion follows its own path; its votes are not combined with this one.
Decision stages
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House HSG committee on the introduced draft: Passed, with amendments, reported as HD1
9 aye · 0 no · 0 excused
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House second reading on HD1: Passed
50 aye · 0 no · 0 excused
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House FIN committee on HD1: Passed, unamended
15 aye · 0 no · 1 excused
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House third reading on HD1: Passed
48 aye · 1 aye with reservations · 0 no · 1 excused
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Housing (HOU) on HD1: Passed, with amendments
4 aye · 0 no · 1 excused · Source roll call
-
Housing (HOU) on HD1: Passed, with amendments, reported as SD1
5 aye · 0 no · 0 excused · Source roll call
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Ways and Means (WAM) on SD1: Passed, with amendments, reported as SD2
13 aye · 0 no · 0 excused · Source roll call
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Senate third reading on SD2: Passed
25 aye · 0 no · 0 excused
-
Senate conference managers on SD2: Passed, with amendments, reported as CD1
3 aye · 0 no · 0 excused · Source roll call
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House conference managers on SD2: Passed, with amendments, reported as CD1
3 aye · 0 no · 0 excused · Source roll call
-
Senate final reading on CD1: Passed
24 aye · 0 no · 1 excused
-
House final reading on CD1: Passed
51 aye · 0 no · 0 excused
Senate members along the path
| Member | HOU HD1 | HOU HD1 | WAM SD1 | Third reading SD2 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| Stanley ChangSD-009 | Aye | Aye | Aye | Aye | Aye | ||
| Lynn DecoiteSD-007 | Aye | Aye | Aye | ||||
| Donovan CruzSD-017 | Aye | Aye | Aye | ||||
| Brandon ElefanteSD-016 | Aye | Aye | Aye | Aye | Aye | ||
| Kurt FevellaSD-020 | Excused | Aye | Aye | Aye | Aye | ||
| Carol FukunagaSD-011 | Aye | Excused | |||||
| Troy HashimotoSD-005 | Aye | Aye | Aye | Aye | Aye | Aye | |
| Lorraine InouyeSD-001 | Aye | Aye | Aye | ||||
| Dru KanuhaSD-003 | Aye | Aye | Aye | ||||
| Michelle KidaniSD-018 | Aye | Aye | Aye | ||||
| Donna KimSD-014 | Aye | Aye | Aye | ||||
| Chris LeeSD-025 | Aye | Aye | Aye | ||||
| Sharon MoriwakiSD-012 | Aye | Aye | Aye | ||||
| Karl RhoadsSD-013 | Aye | Aye | Aye | Aye | Aye | ||
| Tim RichardsSD-004 | Aye | Aye | Aye | ||||
| Glenn WakaiSD-015 | Aye | Aye | Aye |
9 more Senate members only counted as floor ayes
| Member | HOU HD1 | HOU HD1 | WAM SD1 | Third reading SD2 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| Brenton AwaSD-023 | Aye | Aye | |||||
| Samantha DeCorteSD-022 | Aye | Aye | |||||
| Rachele Fernandez LamosaoSD-019 | Aye | Aye | |||||
| Mike GabbardSD-021 | Aye | Aye | |||||
| Les IharaSD-010 | Aye | Aye | |||||
| Jarrett KeohokaloleSD-024 | Aye | Aye | |||||
| Ronald KouchiSD-008 | Aye | Aye | |||||
| Angus McKelveySD-006 | Aye | Aye | |||||
| Joy San BuenaventuraSD-002 | Aye | Aye |
House members along the path
| Member | HSG Introduced | Second reading HD1 | FIN HD1 | Third reading HD1 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| David AlcosHD-041 | Aye | Excused | Aye | Aye | |||
| Elle CochranHD-014 | Aye | Aye | Aye | Aye | |||
| Luke EvslinHD-016 | Aye | Aye | Aye | Aye | Aye | ||
| Joe GedeonHD-018 | Aye | Aye | Aye | Aye | |||
| Tina GrandinettiHD-020 | Aye | Aye | Aye | Aye | |||
| Daisy HartsfieldHD-036 | Aye | Aye | Aye | Aye | |||
| Ikaika HusseyHD-029 | Aye | Aye | Aye | Aye | |||
| Kim IwamotoHD-025 | Aye | Aye* | Aye | Added reservations at House third reading (HD1)Dropped reservations at House final reading (CD1) | |||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | Aye | |||
| Darius KilaHD-044 | Aye | Aye | Aye | Aye | |||
| Lisa KitagawaHD-048 | Aye | Aye | Aye | Aye | Aye | ||
| Matthias KuschHD-001 | Aye | Aye | Aye | Aye | |||
| Trish La ChicaHD-037 | Aye | Aye | Aye | Aye | |||
| Mike LeeHD-050 | Aye | Aye | Aye | Aye | |||
| Tyson MiyakeHD-010 | Aye | Aye | Aye | Aye | Aye | Aye | |
| Daynette MorikawaHD-017 | Aye | Aye | Aye | Aye | |||
| Chris MuraokaHD-045 | Aye | Aye | Aye | Aye | Aye | ||
| Amy PerrusoHD-046 | Aye | Aye | Excused | Aye | |||
| Elijah PierickHD-039 | Aye | Aye | Aye | Aye | |||
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | Aye | |||
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | Aye | |||
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | Aye | |||
| Chris ToddHD-003 | Aye | Aye | Aye | Aye | |||
| Kyle YamashitaHD-012 | Aye | Aye | Aye | Aye |
27 more House members only counted as floor ayes
| Member | HSG Introduced | Second reading HD1 | FIN HD1 | Third reading HD1 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| Terez AmatoHD-011 | Aye | Aye | Aye | ||||
| Della au BelattiHD-026 | Aye | Aye | Aye | ||||
| Cory ChunHD-035 | Aye | Aye | Aye | ||||
| Diamond GarciaHD-042 | Aye | Aye | Aye | ||||
| Andrew GarrettHD-022 | Aye | Aye | Aye | ||||
| Mark HashemHD-019 | Aye | Aye | Aye | ||||
| Linda IchiyamaHD-031 | Aye | Aye | Aye | ||||
| Greggor IlaganHD-004 | Aye | Aye | Aye | ||||
| Kirstin KahaloaHD-006 | Aye | Aye | Aye | ||||
| Jeanne KapelaHD-005 | Aye | Aye | Aye | ||||
| Sam KongHD-033 | Aye | Aye | Aye | ||||
| Nicole LowenHD-007 | Aye | Aye | Aye | ||||
| Lisa MartenHD-051 | Aye | Aye | Aye | ||||
| Scot MatayoshiHD-049 | Aye | Aye | Aye | ||||
| Lauren MatsumotoHD-038 | Aye | Aye | Aye | ||||
| Nadine NakamuraHD-015 | Aye | Aye | Aye | ||||
| Ikaika OldsHD-023 | Aye | Aye | Aye | ||||
| Mahina PoepoeHD-013 | Aye | Aye | Aye | ||||
| Sean QuinlanHD-047 | Aye | Aye | Aye | ||||
| Michael RatcliffeHD-028 | Aye | ||||||
| Jackson SayamaHD-021 | Aye | Aye | Aye | ||||
| Garner ShimizuHD-032 | Aye | Aye | Aye | ||||
| Kanani SouzaHD-043 | Aye | Aye | Aye | ||||
| Gregg TakayamaHD-034 | Aye | Aye | Aye | ||||
| Adrian TamHD-024 | Aye | Aye | Aye | ||||
| David TarnasHD-008 | Aye | Aye | Aye | ||||
| Justin WoodsonHD-009 | Aye | Aye | Aye |
Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote
Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗
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Legislative history
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Pending introduction.
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Introduced and Pass First Reading.
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Referred to HSG, FIN, referral sheet 3
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Bill scheduled to be heard by HSG on Wednesday, 02-11-26 9:00AM in House conference room 430 VIA VIDEOCONFERENCE.
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The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Evslin, Miyake, Cochran, Grandinetti, Kila, Kitagawa, La Chica, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and Excused: none.
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Reported from HSG (Stand. Com. Rep. No. 575-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
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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).
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Bill scheduled to be heard by FIN on Friday, 02-27-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
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The committee(s) on FIN recommend(s) that the measure be deferred until 03-02-26.
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Bill scheduled for decision making on Monday, 03-02-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
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The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos.
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Reported from FIN (Stand. Com. Rep. No. 859-26), recommending passage on Third Reading.
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Passed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.
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Received from House (Hse. Com. No. 62).
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Passed First Reading.
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Referred to HOU, WAM.
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The committee(s) on HOU has scheduled a public hearing on 03-17-26 1:05PM; Conference Room 225 & Videoconference.
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The committee(s) on HOU recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HOU were as follows: 4 Aye(s): Senator(s) Chang, Hashimoto, Elefante, Rhoads; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.
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The committee on HOU will reconsider its previous decision on 03-17-26 and will hold a public decision making on 03-24-26 1:06PM; Conference Room 225 & Videoconference.
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The committee(s) on HOU recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HOU were as follows: 5 Aye(s): Senator(s) Chang, Hashimoto, Elefante, Rhoads, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
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Reported from HOU (Stand. Com. Rep. No. 3276) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
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Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
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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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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.
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Reported from WAM (Stand. Com. Rep. No. 3719) with recommendation of passage on Third Reading, as amended (SD 2).
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48 Hrs. Notice 04-14-26.
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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.
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Returned from Senate (Sen. Com. No. 641) in amended form (SD 2).
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House disagrees with Senate amendment (s).
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Received notice of disagreement (Hse. Com. No. 780).
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House Conferees Appointed: Evslin, Miyake Co-Chairs; Muraoka.
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Received notice of appointment of House conferees (Hse. Com. No. 786).
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Senate Conferees Appointed: Chang Chair; Hashimoto Co-Chair; Rhoads.
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Received notice of Senate conferees (Sen. Com. No. 717).
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Bill scheduled for Conference Committee Meeting on Friday, 04-24-26 10:05AM in conference room 224.
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Conference Committee Meeting will reconvene on Monday 04-27-26 10:05AM in conference room 224.
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Conference Committee Meeting will reconvene on Tuesday 04-28-26 10:05AM in conference room 224.
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The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Chang, Hashimoto, Rhoads; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
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The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Evslin, Miyake, Muraoka; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
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Reported from Conference Committee (Conf Com. Rep. No. 30-26) as amended in (CD 1).
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Forty-eight (48) hours notice Friday, 05-01-26.
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Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 30-26).
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48 Hrs. Notice (as amended CD 1) 05-01-26
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Deferred one day 05-06-26.
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Passed Final Reading, as amended (CD 1). Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Fukunaga).
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Received notice of Final Reading (Sen. Com. No. 814).
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Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).
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Received notice of passage on Final Reading in House (Hse. Com. No. 888).
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Transmitted to Governor.
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Act 205, 07/08/2026 (Gov. Msg. No. 1307).
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Act 205, on 07/08/2026 (Gov. Msg. No. 1307).