Hawaii State Seal

Hawai'i State Legislature

Ka 'Aha'ōlelo Moku'āina 'O Hawai'i

Measure Title: RELATING TO STATE ENTERPRISE ZONES.
Report Title: State Enterprise Zones; Qualified Business; State Business Tax Credit; General Excise Tax; Eligible Business Activities; Retail Sales; Value-Added Agricultural Products; Health Care Services; Exemption; Extension
Description: Amends the definition of "eligible business activity" for Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in an enterprise zone that is to be used or consumed by the purchaser and not for resale, the processing of value-added agricultural products grown within an enterprise zone, and the provision of professional services by health care professionals in health care-related sectors. Extends the eligibility period of the state business tax credit and general excise tax exemption for qualified businesses within state Enterprise Zones from 7 years to 9 years. Extends the eligibility period of the general excise tax exemption for qualified businesses within state Enterprise Zones engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products from 10 years to 12 years. Makes the extension of the state business tax credit eligibility period applicable to taxable years beginning after 12/31/2026. Makes the extension of the general excise tax exemption eligibility period take effect on 1/1/2028. Effective 7/1/2050. (SD1)
Companion:
Package: None
Current Referral: EDT, WAM
Introducer(s): DECOITE, CHANG, FUKUNAGA, GABBARD, HASHIMOTO, KIDANI, LAMOSAO, MCKELVEY, RICHARDS, Elefante, Wakai
Act:

Sort by DateChamberStatus Text
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.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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SB2360 SD1

All Versions of this Measure

SB2360_SD1 Link to SB2360_SD1 .PDF file
SB2360 Link to SB2360 .PDF file

Committee Reports

SB2360_SD1_SSCR2208_ Link to committee report SB2360_SD1_SSCR2208_ .PDF file

Testimony

SB2360_TESTIMONY_EDT_02-05-26_
SB2360_SD1_TESTIMONY_WAM_03-02-26_

Hearing Notices

EDT
2/05/26 1:00P
CR 229 & Videoconference
WAM
3/02/26 10:02A
CR 211 & Videoconference