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Legislative record

SB 2675STATE · HawaiiIntroduced

RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

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)

Voted 2/19/2026View source

Roll-call record

How representatives voted

5 yea·0 nay

Docket history

Action history

  1. 2/19/2026Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
  2. 2/19/2026Reported from HOU (Stand. Com. Rep. No. 2399) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
  3. 2/10/2026The 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.
  4. 2/5/2026The committee(s) on HOU deferred the measure until 02-10-26 1:00PM; Conference Room 225 & Videoconference.
  5. 2/2/2026The committee(s) on HOU has scheduled a public hearing on 02-05-26 1:01PM; Conference Room 225 & Videoconference.
  6. 1/28/2026Referred to HOU, WAM.
  7. 1/26/2026Passed First Reading.
  8. 1/23/2026Introduced.