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SB2451HIIntroduced 2026 Regular Session

Relating To Taxation.

Last status update Jan 22, 2026

What this measure contains

Eliminates the home mortgage interest deduction for second homes not used as a primary residence under Hawaii income tax law. Requires reports to the Legislature. Effective 7/1/2050. (SD1)

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.

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. SD1by HOU

Decision stages

  1. Housing (HOU) on the introduced draft: Passed, with amendments, reported as SD1

    5 aye · 0 no · 0 excused · Source roll call

Senate members along the path

Senate members' votes at each stage of SB2451
MemberHOU
Introduced		Change along the path
Stanley ChangSD-009Aye
Brandon ElefanteSD-016Aye
Kurt FevellaSD-020Aye
Troy HashimotoSD-005Aye
Karl RhoadsSD-013Aye

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.

  2. Passed First Reading.

  3. Referred to HOU, WAM.

  4. The committee(s) on HOU has scheduled a public hearing on 02-05-26 1:01PM; Conference Room 225 & Videoconference.

  5. The committee(s) on HOU deferred the measure until 02-10-26 1:00PM; Conference Room 225 & Videoconference.

  6. 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.

  7. Reported from HOU (Stand. Com. Rep. No. 2401) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

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

Bill sponsors