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Hawaii 2026

SB 2675

RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

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Source: Open States / PluralLatest available (refresh delayed). Last refreshed: 2026-10-30 00:37:26 UTC.

Official record

Measure details

Jurisdiction
Hawaii
Session
2026
Chamber
upper
Classification
bill
Subjects
Extension, Limited Liability Companies, Low-Income Housing Tax Credit, Partners
Introduced / first action
2026-01-23 00:00:00

Source-supplied abstracts

Clarifies that a partner or member of a partnership or limited liability company that has been allocated a low-income housing tax credit issued after July 1, 2026, 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. Effective 7/1/2050. (SD1)

Sponsors

Source-supplied history

Actions

  1. Reported from HOU (Stand. Com. Rep. No. 2399) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

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

    reading-2, referral-committee

  3. 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.

    committee-passage-favorable

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

    deferral

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

  6. Referred to HOU, WAM.

    referral-committee

  7. Passed First Reading.

    reading-1

  8. Introduced.

    introduction

When supplied by the API

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