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HB2546HIEngrossed 2026 Regular Session

Relating To Tax Credit For Research Activities.

Last status update Mar 10, 2026

What this measure contains

Amends the tax credit for research activities by: allowing qualifying taxpayers to claim the credit for all qualified research expenses without regard to the amount of expenses for previous years; amending from March 31 to March 1 the deadline for qualified high technology businesses to submit to the Department of Business, Economic development, and Tourism written, certified statements identifying qualified expenditures and the tax amount of tax credits claimed in the previous taxable year; for any taxable year the annual aggregate cap is reached, requiring the credit to be divided between all qualified high technology businesses in proportion to the amount of qualified research expenses claimed; and requiring DBEDT to establish an annual application period and notify each qualified high technology business applicant of the credit amount certified. Applies to costs incurred beginning after 12/31/2025. Repeals the credit on 1/1/2029. Effective 7/1/3050. (SD2)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

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Read the full bill at its source ↗
Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

Related measures

  • SB3213— Same As

Related measures may contain different language or follow different histories.

How this measure moved

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.

  1. Introduced
  2. HD1by ECD
  3. HD2by FIN
  4. SD1by EDT
  5. SD2by WAM

Companion measure: SB3213. A companion follows its own path; its votes are not combined with this one.

Decision stages

  1. House ECD committee on the introduced draft: Passed, with amendments, reported as HD1

    7 aye · 0 no · 0 excused

  2. House second reading on HD1: Passed

    50 aye · 0 no · 0 excused

  3. House FIN committee on HD1: Passed, with amendments, reported as HD2

    16 aye · 0 no · 0 excused

  4. House third reading on HD2: Passed

    48 aye · 1 aye with reservations · 0 no · 1 excused

  5. Economic Development and Technology (EDT) on HD2: Passed, with amendments, reported as SD1

    4 aye · 0 no · 1 excused · Source roll call

  6. Ways and Means (WAM) on SD1: Passed, with amendments, reported as SD2

    12 aye · 0 no · 1 excused · Source roll call

  7. Senate third reading on SD2: Passed

    25 aye · 0 no · 0 excused

Senate members along the path

Senate members' votes at each stage of HB2546
MemberEDT
HD2		WAM
SD1		Third reading
SD2		Change along the path
Lynn DecoiteSD-007AyeAyeAye
Donovan CruzSD-017AyeAye
Brandon ElefanteSD-016AyeAye
Kurt FevellaSD-020AyeAyeAye
Carol FukunagaSD-011ExcusedAye
Troy HashimotoSD-005AyeAye
Lorraine InouyeSD-001AyeAye
Dru KanuhaSD-003AyeAye
Michelle KidaniSD-018AyeAye
Donna KimSD-014AyeAyeAye
Chris LeeSD-025ExcusedAye
Sharon MoriwakiSD-012AyeAye
Tim RichardsSD-004AyeAye
Glenn WakaiSD-015AyeAyeAye
11 more Senate members only counted as floor ayes
MemberEDT
HD2		WAM
SD1		Third reading
SD2		Change along the path
Brenton AwaSD-023Aye
Stanley ChangSD-009Aye
Samantha DeCorteSD-022Aye
Rachele Fernandez LamosaoSD-019Aye
Mike GabbardSD-021Aye
Les IharaSD-010Aye
Jarrett KeohokaloleSD-024Aye
Ronald KouchiSD-008Aye
Angus McKelveySD-006Aye
Karl RhoadsSD-013Aye
Joy San BuenaventuraSD-002Aye

House members along the path

House members' votes at each stage of HB2546
MemberECD
Introduced		Second reading
HD1		FIN
HD1		Third reading
HD2		Change along the path
David AlcosHD-041AyeAyeAye
Joe GedeonHD-018AyeAyeAyeAye
Daisy HartsfieldHD-036AyeAyeAye
Daniel HoltHD-028Aye
Ikaika HusseyHD-029AyeAyeAyeAye
Greggor IlaganHD-004AyeAyeAye
Kim IwamotoHD-025AyeAye*Added reservations at House third reading (HD2)
Sue Keohokapu-Lee LoyHD-002AyeAyeAye
Lisa KitagawaHD-048AyeAyeAye
Matthias KuschHD-001AyeAyeAye
Mike LeeHD-050AyeAyeAye
Tyson MiyakeHD-010AyeAyeAye
Daynette MorikawaHD-017AyeAyeAye
Amy PerrusoHD-046AyeAyeAye
Elijah PierickHD-039AyeExcused
Julie Reyes OdaHD-040AyeAyeAye
Jenna TakenouchiHD-027AyeAyeAye
Adrian TamHD-024AyeAyeAye
Shirley Ann TemploHD-030AyeAyeAyeAye
Chris ToddHD-003AyeAyeAye
Kyle YamashitaHD-012AyeAyeAyeAye
30 more House members only counted as floor ayes
MemberECD
Introduced		Second reading
HD1		FIN
HD1		Third reading
HD2		Change along the path
Terez AmatoHD-011AyeAye
Della au BelattiHD-026AyeAye
Cory ChunHD-035AyeAye
Elle CochranHD-014AyeAye
Luke EvslinHD-016AyeAye
Diamond GarciaHD-042AyeAye
Andrew GarrettHD-022AyeAye
Tina GrandinettiHD-020AyeAye
Mark HashemHD-019AyeAye
Linda IchiyamaHD-031AyeAye
Kirstin KahaloaHD-006AyeAye
Jeanne KapelaHD-005AyeAye
Darius KilaHD-044AyeAye
Sam KongHD-033AyeAye
Trish La ChicaHD-037AyeAye
Nicole LowenHD-007AyeAye
Lisa MartenHD-051AyeAye
Scot MatayoshiHD-049AyeAye
Lauren MatsumotoHD-038AyeAye
Chris MuraokaHD-045AyeAye
Nadine NakamuraHD-015AyeAye
Ikaika OldsHD-023AyeAye
Mahina PoepoeHD-013AyeAye
Sean QuinlanHD-047AyeAye
Jackson SayamaHD-021AyeAye
Garner ShimizuHD-032AyeAye
Kanani SouzaHD-043AyeAye
Gregg TakayamaHD-034AyeAye
David TarnasHD-008AyeAye
Justin WoodsonHD-009AyeAye

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

  1. Introduced and Pass First Reading.

  2. Referred to ECD, FIN, referral sheet 6

  3. Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.

  4. The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.

  5. Reported from ECD (Stand. Com. Rep. No. 511-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

  6. 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).

  7. Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

  8. 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, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.

  9. Reported from FIN (Stand. Com. Rep. No. 1111-26) as amended in HD 2, recommending passage on Third Reading.

  10. Forty-eight (48) hours notice Tuesday, 03-10-26.

  11. Passed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Pierick excused (1). Transmitted to Senate.

  12. Received from House (Hse. Com. No. 435).

  13. Passed First Reading.

  14. Referred to EDT, WAM.

  15. The committee(s) on EDT has scheduled a public hearing on 03-24-26 1:04PM; Conference Room 229 & Videoconference.

  16. 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.

  17. Reported from EDT (Stand. Com. Rep. No. 3238) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

  18. The committee(s) on WAM will hold a public decision making on 04-01-26 10:03AM; Conference Room 211 & Videoconference.

  19. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

  20. The committee(s) on WAM deferred the measure until 04-06-26 10:31AM; Conference Room 211 & Videoconference.

  21. The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C..

  22. Reported from WAM (Stand. Com. Rep. No. 3686) with recommendation of passage on Third Reading, as amended (SD 2).

  23. 48 Hrs. Notice 04-14-26.

  24. 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.

  25. Returned from Senate (Sen. Com. No. 701) in amended form (SD 2).

  26. House disagrees with Senate amendment (s).

  27. Received notice of disagreement (Hse. Com. No. 780).

  28. House Conferees Appointed: Ilagan, Hussey Co-Chairs; Tam, Gedeon.

  29. Received notice of appointment of House conferees (Hse. Com. No. 786).

  30. Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.

  31. Received notice of Senate conferees (Sen. Com. No. 725).

  32. Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.

  33. Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.

  34. Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.

  35. Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.

  36. Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329.

  37. Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.

Bill sponsors