Hawaii · 2026 Regular Session · Bill
HB 2546: RELATING TO TAX CREDIT FOR RESEARCH ACTIVITIES.
Passed both chambers Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 2546 is a bill introduced in the Hawaii House on January 28, 2026. According to its official title, it concerns: RELATING TO TAX CREDIT FOR RESEARCH ACTIVITIES. Primary sponsor: Nadine Nakamura (Democratic), Daisy Hartsfield (Democratic), Greggor Ilagan (Democratic), Sue Lee Loy (Democratic), Lisa Kitagawa (Democratic), Matthias Kusch (Democratic), Tyson Miyake (Democratic), Dee Morikawa (Democratic), Amy Perruso (Democratic), Shirley Templo (Democratic). Most recent recorded action (May 1, 2026): Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Amends the tax credit for research activities by: allowing qualifying taxpayers to claim the credit for all qualified research expenses without regard to the amount of expenses for previous years; amending from March 31 to March 1 the deadline for qualified high technology businesses to submit to the Department of Business, Economic development, and Tourism written, certified statements identifying qualified expenditures and the tax amount of tax credits claimed in the previous taxable year; for any taxable year the annual aggregate cap is reached, requiring the credit to be divided between all qualified high technology businesses in proportion to the amount of qualified research expenses claimed; and requiring DBEDT to establish an annual application period and notify each qualified high technology business applicant of the credit amount certified. Applies to costs incurred beginning after 12/31/2025. Repeals the credit on 1/1/2029. Effective 7/1/3050. (SD2)
Sponsors
Sponsors by party (alphabetical): Democratic 10
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Nadine Nakamura | Primary sponsor | Democratic | House | 15 |
| Daisy Hartsfield | Primary sponsor | Democratic | House | 36 |
| Greggor Ilagan | Primary sponsor | Democratic | House | 4 |
| Sue Lee Loy | Primary sponsor | Democratic | House | 2 |
| Lisa Kitagawa | Primary sponsor | Democratic | House | 48 |
| Matthias Kusch | Primary sponsor | Democratic | House | 1 |
| Tyson Miyake | Primary sponsor | Democratic | House | 10 |
| Dee Morikawa | Primary sponsor | Democratic | House | 17 |
| Amy Perruso | Primary sponsor | Democratic | House | 46 |
| Shirley Templo | Primary sponsor | Democratic | House | 30 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
- Conference Committee Meeting will reconvene on Friday, 05-01-26 at 4:31PM in Conference Room 411.
- Conference committee meeting to reconvene on 05-01-26 5:37 PM; Conference Room 329.
- Conference committee meeting to reconvene on 05-01-26 5:40 PM; Conference Room 309.
- Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
- Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 8:30AM in conference room 411.
- Received notice of Senate conferees (Sen. Com. No. 725).
- Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
- House Conferees Appointed: Ilagan, Hussey Co-Chairs; Tam, Gedeon.
- Received notice of appointment of House conferees (Hse. Com. No. 786).
- Received notice of disagreement (Hse. Com. No. 780).
- House disagrees with Senate amendment (s).
Showing 12 most recent of 37 actions. Full history