Hawaii · 2026 Regular Session · Bill
SB 2394: RELATING TO TAXES.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 2394 is a bill introduced in the Hawaii Senate on January 16, 2026. According to its official title, it concerns: RELATING TO TAXES. Primary sponsor: Brandon Elefante (Democratic), Lynn DeCoite (Democratic), Kurt Fevella (Republican), Rachele Lamosao (Democratic). Most recent recorded action (January 28, 2026): Referred to TRS/EDU, WAM/CPN.
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.
Excludes the sale of a motor vehicle to a lessor of rental motor vehicles for use as a rental motor vehicle as a sale at wholesale. Imposes the maximum allowable excise tax on the use of tangible personal property in the State for the importation or purchase of a motor vehicle by a lessor of rental motor vehicles for use as a rental motor vehicle. Establishes a Teacher Temporary Hazard Pay Special Fund to pay a temporary hazard pay bonus to certain eligible teachers. Beginning 7/1/2026 until 7/1/2030, deposits the additional tax revenue generated by this Act into the Teacher Temporary Hazard Pay Special Fund.
Sponsors
Sponsors by party (alphabetical): Democratic 3 · Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Brandon Elefante | Primary sponsor | Democratic | Senate | 16 |
| Lynn DeCoite | Primary sponsor | Democratic | Senate | 7 |
| Kurt Fevella | Primary sponsor | Republican | Senate | 20 |
| Rachele Lamosao | Primary sponsor | Democratic | Senate | 19 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Referred to TRS/EDU, WAM/CPN.
- Introduced and passed First Reading.
- Pending Introduction.