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Ka 'Aha'ōlelo Moku'āina 'O Hawai'i

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Measure details
Measure Title: RELATING TO THE HAWAII CULTURAL TRUST.
Report Title: DBEDT; Hawaii Cultural Trust; Income Tax Credit; Special Number Plate
Description: 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)
Companion:
Package: None
Current Referral: EDT/WLA/TRS, WAM
Introducer(s): KAPELA, AMATO, KILA, LOWEN, MARTEN, POEPOE, REYES ODA, SHIMIZU, TAKAYAMA
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
3/30/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/30/2026SReported from EDT/WLA/TRS (Stand. Com. Rep. No. 3340) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/25/2026SThe 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.
3/25/2026SThe 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.
3/25/2026SThe 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.
3/20/2026SThe committee(s) on EDT/WLA/TRS has scheduled a public hearing on 03-25-26 1:00PM; Conference Room 224 & Videoconference.
3/12/2026SReferred to EDT/WLA/TRS, WAM.
3/12/2026SPassed First Reading.
3/12/2026SReceived from House (Hse. Com. No. 419).
3/10/2026HPassed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate.
3/6/2026HForty-eight (48) hours notice Tuesday, 03-10-26.
3/6/2026HReported from FIN (Stand. Com. Rep. No. 1021-26) as amended in HD 3, recommending passage on Third Reading.
2/26/2026HThe 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.
2/24/2026HBill scheduled to be heard by FIN on Thursday, 02-26-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
2/18/2026HReport adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0).
2/18/2026HReported from JHA (Stand. Com. Rep. No. 468-26) as amended in HD 2, recommending referral to FIN.
2/12/2026HThe 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.
2/10/2026HBill scheduled to be heard by JHA on Thursday, 02-12-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
2/6/2026HPassed 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).
2/6/2026HReported from CAA (Stand. Com. Rep. No. 37-26) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
2/4/2026HThe 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.
2/2/2026HBill scheduled to be heard by CAA on Wednesday, 02-04-26 9:45AM in House conference room 309 VIA VIDEOCONFERENCE.
2/2/2026HReferred to CAA, JHA, FIN, referral sheet 6
1/28/2026HIntroduced and Pass First Reading.
5/27/2026HPending introduction.

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All Versions of this Measure

HB2438_HD3 Link to HB2438_HD3 .PDF file
HB2438_SD1 Link to HB2438_SD1 .PDF file
HB2438_HD1 Link to HB2438_HD1 .PDF file
HB2438_HD2 Link to HB2438_HD2 .PDF file
HB2438 Link to HB2438 .PDF file

Committee Reports

HB2438_HD1_HSCR37-26_ Link to committee report HB2438_HD1_HSCR37-26_ .PDF file (opens in new window)
HB2438_HD2_HSCR468-26_ Link to committee report HB2438_HD2_HSCR468-26_ .PDF file (opens in new window)
HB2438_HD3_HSCR1021-26_ Link to committee report HB2438_HD3_HSCR1021-26_ .PDF file (opens in new window)
HB2438_SD1_SSCR3340_ Link to committee report HB2438_SD1_SSCR3340_ .PDF file (opens in new window)

Testimony

HB2438_TESTIMONY_CAA_02-04-26_
HB2438_HD1_TESTIMONY_JHA_02-12-26_
HB2438_HD2_TESTIMONY_FIN_02-26-26_
HB2438_HD3_TESTIMONY_EDT-WLA-TRS_03-25-26_

Hearing Notices

CAA
2/04/26 9:45A
309 VIA VIDEOCONFERENCE
JHA
2/12/26 2:00P
325 VIA VIDEOCONFERENCE
FIN
2/26/26 10:00A
308 VIA VIDEOCONFERENCE
EDT/WLA/TRS
3/25/26 1:00P
CR 224 & Videoconference