Ways and Means

Photo of Committee Member Donovan M. Dela Cruz

Dela Cruz, Donovan M.

Chair
Senate District 17

Hawai‘i State Capitol, Room 208
Phone: 808-586-6090
Fax: 808-586-6091
sendelacruz@capitol.hawaii.gov

Photo of Committee Member Sharon Y. Moriwaki

Moriwaki, Sharon Y.

Vice Chair
Senate District 12

Hawai‘i State Capitol, Room 215
Phone: 808-586-6740
Fax: 808-586-6829
senmoriwaki@capitol.hawaii.gov

Members

Lynn DeCoite
Brandon J.C. Elefante
Troy N. Hashimoto
Lorraine R. Inouye
Dru Mamo Kanuha
Michelle N. Kidani
Donna Mercado Kim
Chris Lee
Herbert M. "Tim" Richards, III
Glenn Wakai
Kurt Fevella

Lynn DeCoite

Brandon J.C. Elefante

Troy N. Hashimoto

Lorraine R. Inouye

Dru Mamo Kanuha

Michelle N. Kidani

Donna Mercado Kim

Chris Lee

Herbert M. "Tim" Richards, III

Glenn Wakai

Kurt Fevella

Documents and Links

Tax System Modernization Info Briefing
KITV reports on the Electronic Cigarettes Tax
KITV reports on Senate Bill 2012
KITV reports on TV/Film Tax Credit

The purview of this committee includes those programs relating to overall state financing policies, including revenue enhancement, taxation, other revenues, and cash and debt management; statewide implementation of planning, programming, budgeting, and evaluation; and government structure and finance.

Measures Scheduled for Hearing Show All

Committee	Measure	Date/Time	Notice
WAM	SB99 SD1 RELATING TO GOVERNMENT.	2/19/2026 10:30 AM	See It
WAM	SB585 SD1 RELATING TO THE ISSUANCE OF SPECIAL PURPOSE REVENUE BONDS TO ASSIST BANA PACIFIC INC.	2/19/2026 10:30 AM	See It
WAM	SB2060 SD1 RELATING TO THE RENTAL HOUSING REVOLVING FUND.	2/19/2026 10:30 AM	See It
WAM	SB2069 SD1 RELATING TO THE DWELLING UNIT REVOLVING FUND.	2/19/2026 10:30 AM	See It
WAM	SB2110 SD1 RELATING TO AGRICULTURE.	2/19/2026 10:30 AM	See It
WAM	SB2115 SD1 RELATING TO COLLECTIVE BARGAINING.	2/19/2026 10:30 AM	See It
WAM	SB2152 SD1 PROPOSING AN AMENDMENT TO ARTICLE VI, SECTION 3, OF THE HAWAII STATE CONSTITUTION TO INCREASE THE MANDATORY RETIREMENT AGE FOR STATE JUSTICES AND JUDGES.	2/19/2026 10:30 AM	See It
WAM	SB2211 SD1 MAKING AN EMERGENCY APPROPRIATION TO THE DEPARTMENT OF HUMAN SERVICES.	2/19/2026 10:30 AM	See It
WAM	SB2259 SD1 RELATING TO THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM.	2/19/2026 10:30 AM	See It
WAM	SB2315 SD1 PROPOSING AN AMENDMENT TO ARTICLE XVII, SECTION 3 OF THE HAWAII STATE CONSTITUTION TO SPECIFY THAT THE STANDARD FOR VOTER APPROVAL OF A CONSTITUTIONAL AMENDMENT PROPOSED BY THE LEGISLATURE IS A MAJORITY OF ALL THE VOTES TALLIED UPON THE QUESTION.	2/19/2026 10:30 AM	See It
WAM	SB2342 SD1 RELATING TO HOUSING.	2/19/2026 10:30 AM	See It
WAM	SB2382 SD1 RELATING TO LAW ENFORCEMENT.	2/19/2026 10:30 AM	See It
WAM	SB2442 SD1 RELATING TO PURCHASE OF SERVICE CONTRACTS BY THE JUDICIARY.	2/19/2026 10:30 AM	See It
WAM	SB2446 SD1 RELATING TO THE JUDICIARY.	2/19/2026 10:30 AM	See It
WAM	SB2485 SD1 RELATING TO SOLID WASTE MANAGEMENT.	2/19/2026 10:30 AM	See It
WAM	SB2544 SD1 RELATING TO HOUSING.	2/19/2026 10:30 AM	See It
WAM	SB2577 SD1 RELATING TO SPORTS TOURISM.	2/19/2026 10:30 AM	See It
WAM	SB2580 SD1 RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.	2/19/2026 10:30 AM	See It
WAM	SB2861 SD1 RELATING TO THE OFFICE OF WELLNESS AND RESILIENCE.	2/19/2026 10:30 AM	See It
WAM	SB2919 RELATING TO THE OFFICE OF THE PUBLIC DEFENDER.	2/19/2026 10:30 AM	See It
WAM	SB3326 SD1 RELATING TO ENERGY.	2/19/2026 10:30 AM	See It

Measures in 2026

Measure and Title
SB99 SD1 RELATING TO GOVERNMENT.
SB585 SD1 RELATING TO THE ISSUANCE OF SPECIAL PURPOSE REVENUE BONDS TO ASSIST BANA PACIFIC INC.
SB768 SD1 RELATING TO TAXATION.
SB787 SD1 RELATING TO THE DEPARTMENT OF HEALTH.
SB877 SD1 RELATING TO HUMAN SERVICES.
SB1139 SD1 RELATING TO MEDICAID.
SB2023 RELATING TO TAXATION.
SB2024 SD1 RELATING TO CHARTER SCHOOL FACILITIES.
SB2042 SD1 RELATING TO INSURANCE.
SB2044 SD1 RELATING TO INSURANCE.
SB2047 SD1 RELATING TO PHARMACY BENEFIT MANAGERS.
SB2055 SD1 RELATING TO CIVIL RIGHTS.
SB2060 SD1 RELATING TO THE RENTAL HOUSING REVOLVING FUND.
SB2069 SD1 RELATING TO THE DWELLING UNIT REVOLVING FUND.
SB2071 SD1 RELATING TO HOUSING.
SB2087 SD1 RELATING TO HEALTH INSURANCE.
SB2088 SD1 RELATING TO HEALTH CARE PLANS FOR WORKERS.
SB2089 SD1 RELATING TO MENTAL HEALTH.
SB2093 SD1 RELATING TO THE FUEL TANK ADVISORY COMMITTEE.
SB2095 SD1 RELATING TO ENVIRONMENTAL PROTECTION.
SB2096 SD1 RELATING TO WASTEWATER MANAGEMENT.
SB2097 SD1 RELATING TO SUSTAINABLE FOOD SYSTEMS.
SB2098 SD1 RELATING TO AGRICULTURAL PRODUCTION.
SB2110 SD1 RELATING TO AGRICULTURE.
SB2114 SD1 RELATING TO COLLECTIVE BARGAINING.
SB2115 SD1 RELATING TO COLLECTIVE BARGAINING.
SB2117 SD1 RELATING TO THE HAWAII EMPLOYER-UNION HEALTH BENEFITS TRUST FUND.
SB2118 SD1 RELATING TO INDEBTEDNESS TO THE STATE.
SB2120 SD1 RELATING TO TRANSFER OF EMPLOYEE BENEFITS.
SB2122 SD1 RELATING TO CAFETERIA PLANS.
SB2126 SD1 RELATING TO AGRICULTURAL GRANTS.
SB2127 SD1 RELATING TO WATER POLLUTION.
SB2129 SD1 RELATING TO THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM.
SB2146 SD1 RELATING TO TRAFFIC INFRACTIONS.
SB2152 SD1 PROPOSING AN AMENDMENT TO ARTICLE VI, SECTION 3, OF THE HAWAII STATE CONSTITUTION TO INCREASE THE MANDATORY RETIREMENT AGE FOR STATE JUSTICES AND JUDGES.
SB2153 SD1 RELATING TO AGRICULTURE.
SB2154 SD1 RELATING TO AGRICULTURE.
SB2160 SD1 RELATING TO BEEKEEPING.
SB2170 SD1 RELATING TO THE NORTH KOHALA KYNNERSLY EAST SITE LAND PARCEL.
SB2177 SD1 RELATING TO HOUSING.
SB2190 SD1 RELATING TO INCLUSIONARY ZONING.
SB2194 RELATING TO HOUSING.
SB2198 SD1 RELATING TO WORKFORCE DEVELOPMENT.
SB2211 SD1 MAKING AN EMERGENCY APPROPRIATION TO THE DEPARTMENT OF HUMAN SERVICES.
SB2241 SD1 RELATING TO ZERO-EMISSIONS VEHICLES.
SB2251 SD1 MAKING AN APPROPRIATION FOR THE VICTIM WITNESS ASSISTANCE PROGRAM.
SB2259 SD1 RELATING TO THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM.
SB2262 SD1 RELATING TO POLLUTION.
SB2263 SD1 RELATING TO BUSINESS COMPETITIVENESS.
SB2271 RELATING TO HOSPITAL LICENSING.
SB2285 SD1 RELATING TO COMPLEX PATIENT TREATMENT.
SB2289 SD1 RELATING TO CERTIFICATES OF NEED.
SB2308 SD1 RELATING TO PROCUREMENT.
SB2309 SD1 RELATING TO AGRICULTURAL LOANS.
SB2315 SD1 PROPOSING AN AMENDMENT TO ARTICLE XVII, SECTION 3 OF THE HAWAII STATE CONSTITUTION TO SPECIFY THAT THE STANDARD FOR VOTER APPROVAL OF A CONSTITUTIONAL AMENDMENT PROPOSED BY THE LEGISLATURE IS A MAJORITY OF ALL THE VOTES TALLIED UPON THE QUESTION.
SB2317 SD1 RELATING TO AGRICULTURE.
SB2318 SD1 RELATING TO AGRICULTURAL STATISTICS.
SB2319 SD1 RELATING TO THE DEPARTMENT OF AGRICULTURE AND BIOSECURITY.
SB2321 SD1 RELATING TO THE TWO-LINED SPITTLEBUG.
SB2323 SD1 RELATING TO AGRICULTURE.
SB2342 SD1 RELATING TO HOUSING.
SB2352 SD1 RELATING TO RENEWABLE ENERGY.
SB2354 SD1 RELATING TO THE DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS.
SB2356 SD1 RELATING TO PARKING.
SB2360 SD1 RELATING TO STATE ENTERPRISE ZONES.
SB2380 PROPOSING AMENDMENTS TO THE HAWAII STATE CONSTITUTION TO ESTABLISH A CONTINUOUS LEGISLATIVE SESSION.
SB2382 SD1 RELATING TO LAW ENFORCEMENT.
SB2387 SD1 RELATING TO DIGITAL FINANCIAL ASSET TRANSACTION KIOSKS.
SB2391 SD1 RELATING TO EDUCATION.
SB2399 SD1 RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.
SB2405 SD1 RELATING TO AGRICULTURAL WORKFORCE HOUSING.
SB2407 SD1 RELATING TO AGRICULTURAL LAND.
SB2424 SD1 RELATING TO THE HAWAII HOUSING FINANCE AND DEVELOPMENT CORPORATION.
SB2437 RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE FIFTEENTH SENATORIAL DISTRICT.
SB2438 SD1 RELATING TO CIVIL INTERFERENCE WITH CONSTITUTIONAL AND STATUTORY RIGHTS.
SB2441 RELATING TO CAPITAL GAINS.
SB2442 SD1 RELATING TO PURCHASE OF SERVICE CONTRACTS BY THE JUDICIARY.
SB2446 SD1 RELATING TO THE JUDICIARY.
SB2462 RELATING TO STATE INCOME TAX LIABILITY.
SB2469 RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.
SB2470 SD1 RELATING TO TRANSPORTATION.
SB2485 SD1 RELATING TO SOLID WASTE MANAGEMENT.
SB2487 SD1 RELATING TO THE PUBLIC UTILITIES COMMISSION.
SB2495 SD1 RELATING TO CONSUMER PROTECTION.
SB2503 SD1 RELATING TO FIREARMS.
SB2505 SD1 RELATING TO OPIOID USE DISORDER TREATMENT.
SB2524 SD1 MAKING APPROPRIATIONS TO THE CITY AND COUNTY OF HONOLULU.
SB2533 SD1 RELATING TO THE CAMPAIGN SPENDING COMMISSION.
SB2500 RELATING TO THE STATE BUDGET.
SB2544 SD1 RELATING TO HOUSING.
SB2545 SD1 RELATING TO VETERANS.
SB2555 SD1 RELATING TO GOVERNMENT.
SB2557 RELATING TO HOMELESSNESS.
SB2577 SD1 RELATING TO SPORTS TOURISM.
SB2578 SD1 RELATING TO THE FILM INDUSTRY.
SB2579 SD1 RELATING TO WATER.
SB2580 SD1 RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.
SB2587 RELATING TO CAPITAL GAINS TAX.
SB2590 RELATING TO THE GENERAL EXCISE TAX.
SB2592 SD1 RELATING TO FIREARMS.
SB2593 SD1 RELATING TO THE LAW ENFORCEMENT STANDARDS BOARD.
SB2598 RELATING TO NON-GENERAL FUNDS.
SB2600 RELATING TO THE GENERAL FUND.
SB2653 RELATING TO THE STATE BUDGET.
SB2654 RELATING TO THE STATE BUDGET.
SB2655 RELATING TO STATE FUNDS.
SB2656 RELATING TO TAXATION.
SB2663 SD1 RELATING TO WORKERS' COMPENSATION.
SB2668 RELATING TO HUMAN SERVICES.
SB2671 SD1 RELATING TO ESSENTIAL PERMITTING POSITIONS.
SB2679 SD1 RELATING TO YOUTH MENTAL HEALTH.
SB2691 SD1 RELATING TO TRANSPORTATION AFFORDABILITY.
SB2701 RELATING TO THE WEST HAWAII REGIONAL HEALTH CARE SYSTEM.
SB2757 SD1 RELATING TO DIGITAL ASSET CHARTERS.
SB2784 SD1 RELATING TO TAXATION.
SB2785 RELATING TO ECONOMIC DEVELOPMENT.
SB2789 RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE SIXTEENTH SENATORIAL DISTRICT.
SB2790 RELATING TO THE DEPARTMENT OF HAWAIIAN HOME LANDS.
SB2794 RELATING TO CAMPAIGN FINANCE.
SB2796 SD1 RELATING TO TAXATION.
SB2801 RELATING TO TAXATION.
SB2808 RELATING TO THE BUDGET.
SB2809 RELATING TO BUDGET-RELATED REPORTS.
SB2841 SD1 RELATING TO HUMAN TRAFFICKING.
SB2861 SD1 RELATING TO THE OFFICE OF WELLNESS AND RESILIENCE.
SB2866 SD1 RELATING TO KUPUNA HOUSING.
SB2871 SD1 RELATING TO DISCRIMINATION.
SB2872 SD1 RELATING TO RETIRED EDUCATION EMPLOYEES.
SB2879 RELATING TO TAXATION.
SB2881 RELATING TO STATE INCOME TAX.
SB2890 RELATING TO THE STATE BUDGET.
SB2892 SD1 RELATING TO FERAL CHICKENS.
SB2902 SD1 RELATING TO RENEWABLE ENERGY.
SB2919 RELATING TO THE OFFICE OF THE PUBLIC DEFENDER.
SB2920 RELATING TO TAXATION.
SB2921 RELATING TO STATE FUNDS.
SB2955 SD1 RELATING TO THE HONOAPIILANI HIGHWAY COASTAL MITIGATION PROJECT.
SB3000 SD1 RELATING TO INSURANCE.
SB3061 RELATING TO TAX CREDITS.
SB3076 SD1 RELATING TO TOBACCO ENFORCEMENT.
SB3084 SD1 RELATING TO THE HAWAII TECHNOLOGY DEVELOPMENT CORPORATION.
SB3090 SD1 MAKING EMERGENCY APPROPRIATIONS FOR PUBLIC EMPLOYMENT COST ITEMS.
SB3091 SD1 MAKING EMERGENCY APPROPRIATIONS FOR PUBLIC EMPLOYMENT COST ITEMS.
SB3092 SD1 MAKING EMERGENCY APPROPRIATIONS FOR PUBLIC EMPLOYMENT COST ITEMS.
SB3093 RELATING TO FUNDING ADJUSTMENTS FOR STATE PROGRAMS.
SB3094 RELATING TO FUNDING ADJUSTMENTS FOR STATE PROGRAMS.
SB3099 RELATING TO THE EMERGENCY AND BUDGET RESERVE FUND.
SB3100 RELATING TO GOVERNMENT.
SB3121 RELATING TO EDUCATION.
SB3125 RELATING TO INCOME TAX.
SB3130 RELATING TO HEALTH CARE.
SB3132 SD1 RELATING TO SYNDROMIC SURVEILLANCE.
SB3136 RELATING TO LEAD MATERIALS IN WATER INFRASTRUCTURE.
SB3138 SD1 RELATING TO INDEPENDENT AUDITS OF DEPOSIT BEVERAGE DISTRIBUTORS.
SB3139 SD1 RELATING TO THE STATE HEALTH PLANNING AND DEVELOPMENT AGENCY.
SB3149 RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
SB3151 RELATING TO TAXATION.
SB3157 RELATING TO TRANSPORTATION.
SB3161 RELATING TO THE UNIVERSITY OF HAWAII.
SB3172 RELATING TO TAXATION.
SB3177 RELATING TO CORPORATE BONDS.
SB3179 SD1 RELATING TO THE SAFETY OF EDUCATIONAL WORKERS.
SB3183 SD1 RELATING TO RENEWABLE ENERGY.
SB3215 RELATING TO HARBOR SAFETY.
SB3234 SD1 RELATING TO TRAFFIC SAFETY.
SB3266 RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE NINTH SENATORIAL DISTRICT.
GM516 Submitting for consideration and confirmation to the Council on Revenues, Gubernatorial Nominee, KURT KAWAFUCHI, for a term to expire 06-30-2027.
GM517 Submitting for consideration and confirmation to the Council on Revenues, Gubernatorial Nominee, KRISTI MAYNARD, for a term to expire 06-30-2027.
GM518 Submitting for consideration and confirmation to the Council on Revenues, Gubernatorial Nominee, SCOTT HAYASHI, for a term to expire 06-30-2027.
GM519 Submitting for consideration and confirmation to the Council on Revenues, Gubernatorial Nominee, MARJORIE BENNETT, for a term to expire 06-30-2027.
GM520 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, MARK FUKUNAGA, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
GM521 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, STACEY KATAKURA, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
GM522 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, JESSICA ENOS, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
GM523 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, JONATHAN WHITE, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
GM524 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, JUDITH CHOCK, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
GM525 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, JON YASUDA, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
GM526 Submitting for consideration and confirmation to the Tax Review Commission, Gubernatorial Nominee, JEFFREY UEOKA, for a term to expire 05-08-2026. (Term corrected to 05-07-2027 by GM675).
SB3277 RELATING TO DUE PROCESS FOR ESTABLISHING PERSONAL LIABILITY FOR TAX.
SB3282 SD1 RELATING TO THE WORKFORCE PELL GRANT PROGRAM.
SB3295 RELATING TO CAPITAL IMPROVEMENT PROJECTS OF THE FOURTH SENATORIAL DISTRICT.
SB3314 RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE SIXTH SENATORIAL DISTRICT.
SB3316 RELATING TO CAPITAL IMPROVEMENT PROJECTS FOR THE BENEFIT OF THE SEVENTH SENATORIAL DISTRICT.
SB3320 SD1 RELATING TO THE FOOD AND PRODUCT INNOVATION NETWORK.
SB3326 SD1 RELATING TO ENERGY.

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