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Measure details
Measure Title: RELATING TO STATE ENTERPRISE ZONES.
Report Title: DBEDT; DOTAX; State Enterprise Zones; Qualified Business; State Business Tax Credit; General Excise Tax; Eligible Business Activities; Innovation Enterprises; Retail Sales; Value-Added Agricultural Products; Hawaii Food and Production Innovation Network; Health Care Services; Exemption; Extension; Comprehensive Review; Report
Description: Amends the definition of "eligible business activity" for the purposes of the Enterprise Zone Program to include certain retail sales of tangible personal property; processing of certain value-added agricultural products; research development, sale, or production of all types of medical products and medical and health care services; activities of the Hawaii Food and Product Innovation Network; the provision of certain professional services by health care professionals; aerospace research and development activities; and information technology design and production services. Authorizes the Department of Business, Economic Development, and Tourism to declare up to two census tracts on state land that contain an innovation enterprise to be designated as an enterprise zone, subject to the Governor's approval and notwithstanding certain conditions. Requires DBEDT to conduct a comprehensive review, in consultation with the Department of Taxation, of the State Enterprise Zones Program and to submit a report to the Legislature. For taxable years beginning after 12/31/2026, extends the eligibility period of the state business tax credit for qualified businesses within state enterprise zones. Beginning 1/1/2028, extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones. Applies to qualified businesses who join the Enterprise Zone Program on or after 7/1/2026. (CD1)
Companion:
Package: None
Current Referral: ECD, AGR, FIN
Introducer(s): DECOITE, CHANG, FUKUNAGA, GABBARD, HASHIMOTO, KIDANI, LAMOSAO, MCKELVEY, RICHARDS, Elefante, Wakai
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
5/8/2026SEnrolled to Governor.
5/8/2026SReceived notice of passage on Final Reading in House (Hse. Com. No. 888).
5/6/2026HReceived notice of Final Reading (Sen. Com. No. 816).
5/6/2026HPassed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and none excused (0).
5/6/2026SPassed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
5/1/2026HForty-eight (48) hours notice Wednesday, 05-06-26.
5/1/2026HReported from Conference Committee (Conf Com. Rep. No. 227-26) as amended in (CD 1).
5/1/2026S48 Hrs. Notice (as amended CD 1) 05-06-26.
5/1/2026SReported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 227-26).
5/1/2026HThe Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Kusch, Hussey, Tam, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
5/1/2026SThe Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) DeCoite, Hashimoto; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.
5/1/2026HConference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.
5/1/2026HConference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
4/30/2026HConference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
4/28/2026HBill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.
4/22/2026HReceived notice of Senate conferees (Sen. Com. No. 723).
4/22/2026SSenate Conferees Appointed: DeCoite Chair; Hashimoto Co-Chair; Fevella.
4/23/2026SReceived notice of appointment of House conferees (Hse. Com. No. 811).
4/22/2026HHouse Conferees Appointed: Ilagan, Kusch, Hussey Co-Chairs; Tam, Gedeon.
4/10/2026HReceived notice of disagreement (Sen. Com. No. 564).
4/10/2026SSenate disagrees with House amendments.
4/10/2026SReceived from House (Hse. Com. No. 507).
4/9/2026HPassed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.
4/9/2026HReported from FIN (Stand. Com. Rep. No. 2002-26), recommending passage on Third Reading.
4/7/2026HThe committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Morikawa.
4/2/2026HBill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE.
4/2/2026HThe committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26.
3/31/2026HBill scheduled to be heard by FIN on Thursday, 04-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
3/30/2026HReport adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Lowen, Perruso, Quinlan excused (4).
3/30/2026HReported from AGR (Stand. Com. Rep. No. 1492-26) as amended in HD 2, recommending referral to FIN.
3/25/2026HThe committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 4 Ayes: Representative(s) Chun, Kusch, Kahaloa, Lowen; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Perruso, Quinlan, Matsumoto.
3/20/2026HBill scheduled to be heard by AGR on Wednesday, 03-25-26 9:15AM in House conference room 325 VIA VIDEOCONFERENCE.
3/20/2026HPassed Second Reading as amended in HD 1 and referred to the committee(s) on AGR with none voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1).
3/20/2026HReported from ECD (Stand. Com. Rep. No. 1273-26) as amended in HD 1, recommending passage on Second Reading and referral to AGR.
3/18/2026HThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.
3/12/2026HBill scheduled to be heard by ECD on Wednesday, 03-18-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
3/12/2026HThis measure has been deleted from the meeting scheduled on Friday 03-13-26 10:00AM in conference room 423 VIA VIDEOCONFERENCE.
3/10/2026HBill scheduled to be heard by ECD on Friday, 03-13-26 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
3/10/2026HReferred to ECD, AGR, FIN, referral sheet 16
3/10/2026HPass First Reading
3/6/2026HReceived from Senate (Sen. Com. No. 52) in amended form (SD 1).
3/6/2026SReport Adopted; Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House.
3/5/2026SOne Day Notice 03-06-26.
3/5/2026SReported from WAM (Stand. Com. Rep. No. 2724) with recommendation of passage on Third Reading.
3/2/2026SThe committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/27/2026SThe committee on WAM has rescheduled its decision making to 03-02-26 10:02AM; CR 211 & Videoconference.
2/23/2026SThe committee(s) on WAM will hold a public decision making on 03-02-26 10:31AM; Conference Room 211 & Videoconference.
2/12/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/12/2026SReported from EDT (Stand. Com. Rep. No. 2208) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/5/2026SThe committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 3 Aye(s): Senator(s) DeCoite, Fukunaga, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Wakai, Kim.
2/2/2026SThe committee(s) on EDT has scheduled a public hearing on 02-05-26 1:00PM; Conference Room 229 & Videoconference.
1/26/2026SReferred to EDT, WAM.
1/21/2026SIntroduced and passed First Reading.
1/15/2026SPending Introduction.

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All Versions of this Measure

SB2360_CD1 Link to SB2360_CD1 .PDF file
SB2360_HD2 Link to SB2360_HD2 .PDF file
SB2360_SD1 Link to SB2360_SD1 .PDF file
SB2360_HD1 Link to SB2360_HD1 .PDF file
SB2360 Link to SB2360 .PDF file

Committee Reports

SB2360_SD1_SSCR2208_ Link to committee report SB2360_SD1_SSCR2208_ .PDF file (opens in new window)
SB2360_SD1_SSCR2724_ Link to committee report SB2360_SD1_SSCR2724_ .PDF file (opens in new window)
SB2360_HD1_HSCR1273-26_ Link to committee report SB2360_HD1_HSCR1273-26_ .PDF file (opens in new window)
SB2360_HD2_HSCR1492-26_ Link to committee report SB2360_HD2_HSCR1492-26_ .PDF file (opens in new window)
SB2360_HD2_HSCR2002-26_ Link to committee report SB2360_HD2_HSCR2002-26_ .PDF file (opens in new window)
SB2360_CD1_CCR227-26_ Link to committee report SB2360_CD1_CCR227-26_ .PDF file (opens in new window)

Testimony

SB2360_TESTIMONY_EDT_02-05-26_
SB2360_SD1_TESTIMONY_WAM_03-02-26_
SB2360_SD1_TESTIMONY_ECD_03-18-26_
SB2360_HD1_TESTIMONY_AGR_03-25-26_
SB2360_HD2_TESTIMONY_FIN_04-02-26_

Hearing Notices

EDT
2/05/26 1:00P
CR 229 & Videoconference
WAM
3/02/26 10:02A
CR 211 & Videoconference
ECD
3/18/26 8:30A
423 VIA VIDEOCONFERENCE
AGR
3/25/26 9:15A
325 VIA VIDEOCONFERENCE
FIN
4/02/26 2:00P
308 VIA VIDEOCONFERENCE
FIN
4/07/26 10:10A
308 VIA VIDEOCONFERENCE
CONF
4/30/26 8:30A
411
CONF
5/01/26 8:01A
411