Relating To Tax Expenditure Evaluation.
Last status update Jun 26, 2026
What this measure contains
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)
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 27, 2026
- Amended · Official document ↗· Feb 17, 2026
- Amended · Official document ↗· Mar 7, 2026
- Amended · Official document ↗· Mar 27, 2026
- Amended · Official document ↗· Apr 10, 2026
- Amended · Official document ↗· May 2, 2026
Related measures
- SB3278— 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.
Companion measure: SB3278. A companion follows its own path; its votes are not combined with this one.
Decision stages
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House ECD committee on the introduced draft: Passed, with amendments, reported as HD1
5 aye · 1 aye with reservations · 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, with amendments, reported as HD2
14 aye · 2 aye with reservations · 0 no · 0 excused
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House third reading on HD2: Passed
44 aye · 2 aye with reservations · 3 no · 1 excused
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Economic Development and Technology (EDT) on HD2: Passed, with amendments, reported as SD1
4 aye · 0 no · 1 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
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Senate conference managers on SD2: Passed, with amendments, reported as CD1
2 aye · 0 no · 1 excused · Source roll call
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House conference managers on SD2: Passed, with amendments, reported as CD1
5 aye · 0 no · 0 excused · Source roll call
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Senate final reading on CD1: Passed
25 aye · 0 no · 0 excused
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House final reading on CD1: Passed
45 aye · 1 aye with reservations · 5 no · 0 excused
Senate members along the path
| Member | EDT HD2 | WAM SD1 | Third reading SD2 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|
| Lynn DecoiteSD-007 | Aye | Aye | Aye | Aye | Aye | |
| Donovan CruzSD-017 | Aye | Aye | Aye | |||
| Brandon ElefanteSD-016 | Aye | Aye | Aye | |||
| Kurt FevellaSD-020 | Aye | Aye | Aye | Excused | Aye | |
| Carol FukunagaSD-011 | Excused | Aye | Aye | |||
| Troy HashimotoSD-005 | 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 | Aye | ||
| Chris LeeSD-025 | Aye | Aye | Aye | |||
| Sharon MoriwakiSD-012 | Aye | Aye | Aye | |||
| Tim RichardsSD-004 | Aye | Aye | Aye | |||
| Glenn WakaiSD-015 | Aye | Aye | Aye | Aye | Aye |
11 more Senate members only counted as floor ayes
| Member | EDT HD2 | WAM SD1 | Third reading SD2 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|
| Brenton AwaSD-023 | Aye | Aye | ||||
| Stanley ChangSD-009 | 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 | ||||
| Karl RhoadsSD-013 | Aye | Aye | ||||
| Joy San BuenaventuraSD-002 | Aye | Aye |
House members along the path
| Member | ECD Introduced | Second reading HD1 | FIN HD1 | Third reading HD2 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| David AlcosHD-041 | Aye | Aye* | No | No | Added reservations at House FIN committee (HD1)Aye with reservations → No at House third reading (HD2) | ||
| Elle CochranHD-014 | Aye | Aye | No | Aye → No at House final reading (CD1) | |||
| Diamond GarciaHD-042 | Aye | No | No | Aye → No at House third reading (HD2) | |||
| Joe GedeonHD-018 | Aye* | Aye | Aye* | Aye* | Aye | No | Dropped reservations at House second reading (HD1)Added reservations at House FIN committee (HD1)Dropped reservations at House conference managers (SD2)Aye → No at House final reading (CD1) |
| Chris MuraokaHD-045 | Aye | No | No | Aye → No at House third reading (HD2) | |||
| Terez AmatoHD-011 | Aye | Aye | Aye* | Added reservations at House final reading (CD1) | |||
| Daisy HartsfieldHD-036 | Aye | Aye | Aye | Aye | |||
| Ikaika HusseyHD-029 | Aye | Aye | Aye | Aye | Aye | Aye | |
| Greggor IlaganHD-004 | Aye | Aye | Aye | Aye | Aye | ||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | Aye | |||
| Lisa KitagawaHD-048 | Aye | Aye | Aye | Aye | |||
| Matthias KuschHD-001 | Aye | Aye | Aye | Aye | |||
| Mike LeeHD-050 | Aye | Aye | Aye | Aye | |||
| Tyson MiyakeHD-010 | Aye | Aye | Aye | Aye | |||
| Daynette MorikawaHD-017 | Aye | Aye | Aye | Aye | |||
| Amy PerrusoHD-046 | Aye | Aye | Aye | Aye | |||
| Elijah PierickHD-039 | Aye | Excused | Aye | ||||
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | Aye | |||
| Garner ShimizuHD-032 | Aye | Aye* | Aye | Added reservations at House third reading (HD2)Dropped reservations at House final reading (CD1) | |||
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | Aye | |||
| Adrian TamHD-024 | Aye | Aye | Aye | Aye | Aye | ||
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | Aye | Aye | ||
| Chris ToddHD-003 | Aye | Aye | Aye | Aye | |||
| Kyle YamashitaHD-012 | Aye | Aye | Aye | Aye | Aye | Aye |
27 more House members only counted as floor ayes
| Member | ECD Introduced | Second reading HD1 | FIN HD1 | Third reading HD2 | Conference SD2 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| Della au BelattiHD-026 | Aye | Aye | Aye | ||||
| Cory ChunHD-035 | Aye | Aye | Aye | ||||
| Luke EvslinHD-016 | Aye | Aye | Aye | ||||
| Andrew GarrettHD-022 | Aye | Aye | Aye | ||||
| Tina GrandinettiHD-020 | Aye | Aye | Aye | ||||
| Mark HashemHD-019 | Aye | Aye | Aye | ||||
| Linda IchiyamaHD-031 | Aye | Aye | Aye | ||||
| Kim IwamotoHD-025 | Aye | Aye | Aye | ||||
| Kirstin KahaloaHD-006 | Aye | Aye | Aye | ||||
| Jeanne KapelaHD-005 | Aye | Aye | Aye | ||||
| Darius KilaHD-044 | Aye | Aye | Aye | ||||
| Sam KongHD-033 | Aye | Aye | Aye | ||||
| Trish La ChicaHD-037 | 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 | ||||
| Kanani SouzaHD-043 | Aye | Aye | Aye | ||||
| Gregg TakayamaHD-034 | 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 ECD, FIN, referral sheet 6
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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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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.
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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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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 Monday, 03-02-26 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 03-04-26.
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Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
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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.
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Reported from FIN (Stand. Com. Rep. No. 1115-26) as amended in HD 2, recommending passage on Third Reading.
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Forty-eight (48) hours notice Tuesday, 03-10-26.
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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.
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Received from House (Hse. Com. No. 417).
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Passed First Reading.
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Referred to EDT, WAM.
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The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.
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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.
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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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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. 3735) 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. 690) 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: Ilagan, Yamashita Co-Chairs; Hussey, Tam, Gedeon.
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Received notice of appointment of House conferees (Hse. Com. No. 799).
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Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
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Received notice of Senate conferees (Sen. Com. No. 778).
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Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.
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Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
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Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
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Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.
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Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329.
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Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.
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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: 2 Aye(s): Senator(s) DeCoite, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.
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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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Reported from Conference Committee (Conf Com. Rep. No. 185-26) as amended in (CD 1).
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Forty-eight (48) hours notice Wednesday, 05-06-26.
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Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 185-26).
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48 Hrs. Notice (as amended CD 1) 05-06-26
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Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
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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).
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Received notice of Final Reading (Sen. Com. No. 816).
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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 160, 06/25/2026 (Gov. Msg. No. 1261).
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Act 160, on 06/25/2026 (Gov. Msg. No. 1261).