Relating To The Low-income Housing Tax Credit.
Last status update Mar 5, 2026
What this measure contains
Allows tax credits claimed under the State Low-Income Housing Tax Credit Program to be used to offset taxes imposed by the state transient accommodations tax law. Specifies that tax credit amounts applied to state transient accommodations taxes be limited to state transient accommodations taxes imposed in the same county in which the qualified low-income building is located. Makes permanent Act 129, SLH 2016. Applies to taxable years beginning after 12/31/2027. Effective 7/1/3000. (SD1)
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
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- Introduced · Official document ↗· Jan 21, 2025
- Amended · Official document ↗· Feb 3, 2025
- Amended · Official document ↗· Mar 27, 2026
Related measures
- HB916— Carry Over
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 EDT
Companion measure: HB916. 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
7 aye · 1 aye with reservations · 0 no · 1 excused
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House second reading on HD1: Passed
47 aye · 1 aye with reservations · 0 no · 3 excused
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House TOU committee on HD1: Passed, unamended
5 aye · 0 no · 1 excused
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House ECD committee on HD1: Passed, unamended
5 aye · 0 no · 1 excused
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House report adoption on HD1: Report adopted
47 aye · 2 aye with reservations · 0 no · 1 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
46 aye · 2 aye with reservations · 1 no · 1 excused
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Housing (HOU) on HD1: Passed, with amendments, reported as SD1
3 aye · 1 aye with reservations · 0 no · 1 excused · Source roll call
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Economic Development and Technology (EDT) on HD1: Passed, with amendments, reported as SD1
2 aye · 2 aye with reservations · 0 no · 1 excused · Source roll call
Senate members along the path
| Member | HOU HD1 | EDT HD1 | Change along the path |
|---|---|---|---|
| Stanley ChangSD-009 | Aye | ||
| Lynn DecoiteSD-007 | Aye | ||
| Brandon ElefanteSD-016 | Excused | ||
| Kurt FevellaSD-020 | Aye* | Aye* | |
| Carol FukunagaSD-011 | Excused | ||
| Troy HashimotoSD-005 | Aye | ||
| Donna KimSD-014 | Aye* | ||
| Karl RhoadsSD-013 | Aye | ||
| Glenn WakaiSD-015 | Aye |
House members along the path
| Member | HSG Introduced | Second reading HD1 | TOU HD1 | ECD HD1 | Report adoption HD1 | FIN HD1 | Third reading HD1 | Change along the path |
|---|---|---|---|---|---|---|---|---|
| Kim IwamotoHD-025 | Aye | Aye | No | Aye → No at House third reading (HD1) | ||||
| David AlcosHD-041 | Aye | Aye | Excused | Aye | ||||
| Elle CochranHD-014 | Excused | Excused | Aye | Aye | ||||
| Luke EvslinHD-016 | Aye | Aye | Aye | Aye | ||||
| Diamond GarciaHD-042 | Aye* | Aye* | Aye* | |||||
| Joe GedeonHD-018 | Aye | Aye | Aye | Aye | Aye | |||
| Tina GrandinettiHD-020 | Aye | Aye | Aye | Aye | ||||
| Daisy HartsfieldHD-036 | Aye | Aye | Aye | |||||
| Ikaika HusseyHD-029 | Aye | Excused | Excused | Aye | Aye | Aye | ||
| Greggor IlaganHD-004 | Aye | Aye | Aye | Aye | Aye | |||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | Aye | ||||
| Darius KilaHD-044 | Aye | Aye | Aye | Aye | ||||
| Lisa KitagawaHD-048 | Aye | Aye | Aye | Aye | Aye | |||
| Sam KongHD-033 | Excused | 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 | |||
| Daynette MorikawaHD-017 | Aye | Aye | Aye | Aye | ||||
| Chris MuraokaHD-045 | Aye* | Aye | Aye* | Aye* | Dropped reservations at House second reading (HD1)Added reservations at House report adoption (HD1) | |||
| Amy PerrusoHD-046 | Aye | Aye | Aye | Excused | ||||
| Elijah PierickHD-039 | Aye | Aye | Aye | Aye | ||||
| Sean QuinlanHD-047 | Aye | Excused | Aye | |||||
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | Aye | ||||
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | Aye | ||||
| Adrian TamHD-024 | Aye | Aye | Aye | Aye | Aye | |||
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | Aye | Aye | Aye | ||
| Chris ToddHD-003 | Aye | Aye | Aye | Aye | ||||
| Gene WardHD-018 | Excused | |||||||
| Kyle YamashitaHD-012 | Aye | Aye | Aye | Aye | Aye | Aye |
23 more House members only counted as floor ayes
| Member | HSG Introduced | Second reading HD1 | TOU HD1 | ECD HD1 | Report adoption HD1 | FIN HD1 | Third reading HD1 | Change along the path |
|---|---|---|---|---|---|---|---|---|
| Terez AmatoHD-011 | Aye | Aye | Aye | |||||
| Della au BelattiHD-026 | Aye | Aye | Aye | |||||
| Cory ChunHD-035 | Aye | Aye | Aye | |||||
| Rachele Fernandez LamosaoSD-019 | Aye | |||||||
| Andrew GarrettHD-022 | Aye | Aye | Aye | |||||
| Mark HashemHD-019 | Aye | Aye | Aye | |||||
| Daniel HoltHD-028 | Aye | |||||||
| Linda IchiyamaHD-031 | Aye | Aye | Aye | |||||
| Kirstin KahaloaHD-006 | Aye | Aye | Aye | |||||
| Jeanne KapelaHD-005 | 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 | |||||
| Jackson SayamaHD-021 | Aye | Aye | Aye | |||||
| Garner ShimizuHD-032 | 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 HSG, TOU/ECD, FIN, referral sheet 3
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Bill scheduled to be heard by HSG on Wednesday, 01-29-25 9:15AM 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: 8 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Pierick; Ayes with reservations: Representative(s) Muraoka; Noes: none; and 1 Excused: Representative(s) Cochran.
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Reported from HSG (Stand. Com. Rep. No. 139) as amended in HD 1, recommending passage on Second Reading and referral to TOU/ECD.
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Passed Second Reading as amended in HD 1 and referred to the committee(s) on TOU/ECD with Representative(s) Garcia voting aye with reservations; none voting no (0) and Representative(s) Cochran, Kong, Ward excused (3).
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Bill scheduled to be heard by TOU/ECD on Tuesday, 02-11-25 10:30AM in House conference room 423 VIA VIDEOCONFERENCE.
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The committee(s) on TOU/ECD recommend(s) that the measure be deferred.
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Carried over to 2026 Regular Session.
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Bill scheduled for decision making on Thursday, 02-19-26 9:30AM in conference room 423 VIA VIDEOCONFERENCE.
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The committee on TOU recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 5 Ayes: Representative(s) Tam, Templo, Ilagan, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Hussey.
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The committee on ECD recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Hussey.
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Reported from TOU/ECD (Stand. Com. Rep. No. 727-26), recommending referral to FIN.
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Report adopted; referred to the committee(s) on FIN with Representative(s) Garcia, Muraoka voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1).
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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. 866-26), recommending passage on Third Reading.
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Passed Third Reading with Representative(s) Garcia, Muraoka voting aye with reservations; Representative(s) Iwamoto voting no (1) and Representative(s) Perruso excused (1). Transmitted to Senate.
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Received from House (Hse. Com. No. 10).
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Passed First Reading.
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Referred to HOU/EDT, WAM.
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The committee(s) on HOU/EDT has scheduled a public hearing on 03-24-26 1:00PM; Conference Room 229 & 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, Rhoads; Aye(s) with reservations: Senator(s) Fevella ; 0 No(es): none; and 1 Excused: Senator(s) Elefante.
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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; Aye(s) with reservations: Senator(s) Kim, Fevella ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.
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Reported from HOU/EDT (Stand. Com. Rep. No. 3280) 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.