ChangeBridge / Hawaii / HB2438 Passed
HB2438 House Bill
Passed
2026-03-10

Relating To The Hawaii Cultural Trust.

Establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism. Establishes an income tax credit for contributions made to both the Hawaii Cultural Trust and at least one qualified Hawaii cultural organization, under certain conditions. Establishes a special number plate for motor vehicles to support the Hawaii Cultural Trust. Applies the income tax credit to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)

Bill Details

State

Hawaii

Session

2026 Regular Session

Chamber

House

Committee

Ways and Means

Official Source

www.capitol.hawaii.gov/session/measure_ind...

LegiScan

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Sponsors

Jeanne Kapela (Rep - D)
Terez Amato (Rep - D)
Darius Kila (Rep - D)
Nicole Lowen (Rep - D)
Lisa Marten (Rep - D)
Mahina Poepoe (Rep - D)
Julie Reyes Oda (Rep - R)
Garner Shimizu (Rep - R)
Gregg Takayama (Rep - D)

Action History

2026-03-30 S Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2026-03-30 S Reported from EDT/WLA/TRS (Stand. Com. Rep. No. 3340) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2026-03-25 S 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, Fukunaga, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Kim.
2026-03-25 S The committee(s) on WLA recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WLA were as follows: 5 Aye(s): Senator(s) Lee, C., Inouye, Chang, Lamosao, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2026-03-25 S The committee(s) on TRS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in TRS were as follows: 3 Aye(s): Senator(s) Inouye, Lee, C., DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Elefante, Kanuha.
2026-03-20 S The committee(s) on EDT/WLA/TRS has scheduled a public hearing on 03-25-26 1:00PM; Conference Room 224 & Videoconference.
2026-03-12 S Referred to EDT/WLA/TRS, WAM.
2026-03-12 S Passed First Reading.
2026-03-12 S Received from House (Hse. Com. No. 419).
2026-03-10 H Passed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate.
2026-03-06 H Forty-eight (48) hours notice Tuesday, 03-10-26.
2026-03-06 H Reported from FIN (Stand. Com. Rep. No. 1021-26) as amended in HD 3, recommending passage on Third Reading.
2026-02-26 H 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; 0 Noes: none; and 0 Excused: none.
2026-02-24 H Bill scheduled to be heard by FIN on Thursday, 02-26-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
2026-02-18 H Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0).
2026-02-18 H Reported from JHA (Stand. Com. Rep. No. 468-26) as amended in HD 2, recommending referral to FIN.
2026-02-12 H The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Tarnas, Poepoe, Cochran, Hashem, Sayama, Takayama, Garcia, Shimizu; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Belatti, Kahaloa.
2026-02-10 H Bill scheduled to be heard by JHA on Thursday, 02-12-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
2026-02-06 H Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and none excused (0).
2026-02-06 H Reported from CAA (Stand. Com. Rep. No. 37-26) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
2026-02-04 H The committee on CAA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Kapela, Kong, Garrett, Lee, M., Sayama, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
2026-02-02 H Bill scheduled to be heard by CAA on Wednesday, 02-04-26 9:45AM in House conference room 309 VIA VIDEOCONFERENCE.
2026-02-02 H Referred to CAA, JHA, FIN, referral sheet 6
2026-01-28 H Introduced and Pass First Reading.
2026-05-27 H Pending introduction.

Votes

2026-03-25 Senate Transportation: Passed, With Amendments Yea: 3 Nay: 0
2026-03-25 Senate Economic Development and Technology: Passed, With Amendments Yea: 4 Nay: 0
2026-03-25 Senate Water, Land, and Agriculture: Passed, With Amendments Yea: 5 Nay: 0

Committee Referrals

2026-02-02 H Culture & Arts
2026-02-06 H Judiciary & Hawaiian Affairs
2026-02-18 H Finance
2026-03-12 S Economic Development and Technology
2026-03-30 S Ways and Means

Bill Text Versions

2026-01-27 Introduced
2026-02-05 Amended
2026-02-18 Amended
2026-03-06 Amended
2026-03-27 Amended

Subjects

Hawaii Cultural Trust Income Tax Credit DBEDT Special Number Plate

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