Hawaii · 2026 Regular Session · Bill
SB 82: RELATING TO TAXATION.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 82 is a bill introduced in the Hawaii Senate on January 8, 2025. According to its official title, it concerns: RELATING TO TAXATION. Primary sponsor: Stanley Chang (Democratic). Most recent recorded action (December 8, 2025): Carried over to 2026 Regular Session.
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.
Conforms the Hawaii income tax laws to the provision of the American Rescue Plan Act relating to tax treatment of restaurant revitalization grants. Applies retroactively to taxable years beginning after 12/31/24.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Stanley Chang | Primary sponsor | Democratic | Senate | 9 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Carried over to 2026 Regular Session.
- Referred to WAM.
- Introduced and passed First Reading.
- Pending Introduction.