Hawaii · individual fact

Hawaii real gross domestic product

Hawaii’s inflation-adjusted economic output, annual growth, industry structure, and employment context.

Real GDP$93.38B2025 · #40 of 50 · highest first
Annual real GDP growth1.5%2025 · #35 of 50 · highest first
Current-dollar GDP$123.16B2025 · #40 of 50 · highest first

Hawaii over time

Explore Hawaii readings, major events and reviewed actions on the same date scale. Hawaii officeholders appear in separate lanes. National event evidence describes national context; it does not measure a Hawaii effect.

Major events & context · A curated selection, including uncertain effects. Milestone dates do not establish that an event caused a Hawaii change.

Enacted / issuedDid not proceedPending / in progressStatus unclear

Colors show the latest recorded status. Passing one chamber is not enactment. A number groups actions with the same date, body and status.

Real GDP Hawaii · source units
HawaiiPublished U.S. benchmark

Move across the chart to inspect the nearest observation. Click or tap to keep a reading selected, or focus the chart and use the arrow keys. Hover over or focus a marker to explore; click or tap to pin. Press Escape to clear.

Real GDP2025: $93.38B$0$13.4T$26.81THawaii, 2014: $81.3BHawaii, 2015: $83.86BHawaii, 2016: $85.67BHawaii, 2017: $87.44BHawaii, 2018: $88.83BHawaii, 2019: $88.85BHawaii, 2020: $79.61BHawaii, 2021: $84.7BHawaii, 2022: $87.87BHawaii, 2023: $89.48BHawaii, 2024: $91.99BHawaii, 2025: $93.38B201420192025
✦ Major events & context · 32National context · Hurricanes Katrina and Rita · 2005-08-29Katrina and RitaNational context · Great Financial Crisis and Great Recession · 2008-09-15Great Financial CrisisNational context · Federal Reserve moves rates close to zero · 2008-12-16Fed near-zero ratesNational context · American Recovery and Reinvestment Act · 2009-02-17Recovery ActNational context · Japan disaster disrupts U.S. auto production · 2011-05-17Japan / auto supplyNational context · Midwest drought reduces farm output · 2012-09-27Drought / farm outputNational context · Automatic federal spending cuts begin · 2013-03-01Federal spending cutsNational context · 2013 federal government shutdown · 2013-10-012013 shutdownNational context · Oil-price decline cuts drilling investment · 2015-02-24Oil investment downturnNational context · Hurricanes Harvey and Irma disrupt activity · 2017-08-25Harvey and IrmaNational context · 2017 Tax Cuts and Jobs Act · 2017-12-222017 tax lawNational context · U.S.–China tariff escalation · 2018-07-06U.S.–China tariffsNational context · 2018–19 federal government shutdown · 2018-12-222018–19 shutdownNational context · Federal Reserve begins 2019 rate cuts · 2019-07-312019 Fed rate cutsNational context · COVID-19 pandemic · 2020-03-11COVID-19 pandemicNational context · Emergency rate cuts and asset purchases · 2020-03-15Fed emergency supportNational context · CARES Act pandemic relief · 2020-03-27CARES Act reliefNational context · American Rescue Plan · 2021-03-11American Rescue PlanNational context · Reopening recovery meets supply bottlenecks · 2021-07-09Reopening / shortagesNational context · Infrastructure Investment and Jobs Act · 2021-11-15Infrastructure lawNational context · Russia’s full-scale invasion of Ukraine · 2022-02-24Russia invades UkraineNational context · Federal Reserve begins 2022 rate increases · 2022-03-16Fed rate increasesNational context · Semiconductor and energy investment incentives · 2022-08-16CHIPS / energy incentivesNational context · Banking stress and credit conditions · 2023-03-22Banking / credit stressHawaii · Maui wildfires disrupt homes, businesses and tourism · 2023-08-08Maui wildfire disasterNational context · Federal Reserve begins 2024 rate cuts · 2024-09-182024 Fed rate cutsNational context · Broad U.S. tariffs and volatile trade flows · 2025-04-02Tariffs / trade timingNational context · 2025 tax and spending reconciliation law · 2025-07-042025 tax / spending lawNational context · 2025 shutdown reduces federal services · 2025-10-012025 shutdownNational context · Iran conflict and Strait of Hormuz disruption · 2026-02-28Iran / Hormuz disruptionHawaii · Hawaii revises income-tax schedules and energy, business and research credits · 2026-05-21Hawaii tax and credit changesHawaii · Hawaii changes tax-exemption certification for county-assisted housing · 2026-07-08County housing tax exemptions● Hawaii Legislature · 2● U.S. Congress · Hawaii delegation · 0No reviewed actions match these filters.◆ Governor · 2■ Hawaii agencies · 0No reviewed actions match these filters.2005-08-012026-07-31

4 of 4 reviewed Hawaii actions match · 4 date markers shown. 32 major events shown separately.

Hawaii · 2025: $93.38B · Rank #40 of 50, highest first · U.S. benchmark: $23.94T

Total value added produced in the state in millions of chained 2017 dollars. Annual estimates; the downloaded BEA snapshot is retained with a source hash. Revisions can change historical values and ranks. Annual observations use December 31; monthly observations use the first of the month. Lines connect consecutive readings and do not supply values between them. Missing observations break the lines.

View observations and export data
Hawaii Real GDP · source units
PeriodHawaiiRankU.S. benchmark
2025$93.38B#40 of 50$23.94T
2024$91.99B#40 of 50$23.39T
2023$89.48B#40 of 50$22.72T
2022$87.87B#40 of 50$22.08T
2021$84.7B#40 of 50$21.56T
2020$79.61B#40 of 50$20.28T
2019$88.85B#38 of 50$20.72T
2018$88.83B#38 of 50$20.19T
2017$87.44B#38 of 50$19.61T
2016$85.67B#38 of 50$19.14T
2015$83.86B#38 of 50$18.8T
2014$81.3B#38 of 50$18.26T
How major events are selected

The timeline combines the corresponding national fact’s reviewed event catalog, labeled National context, with individually reviewed state milestones. State events use primary sources and distinguish signing, effective and filing dates. Each milestone keeps its source-check date, geographical limits and evidence limits. This curated selection is not a complete history.

Date ranges affect events and actions. Action type, status and official-name search affect government records only. Events remain separate from action counts. An event after the latest observation extends context without creating a new reading.

Hawaii · state comparison

Hawaii output and growth

Annual real GDP removes price changes. Annual growth compares annual levels; it is separate from an annualized quarterly growth rate.

Hawaii · 2025$93.38B
Hawaii rank#40among all 50 states
U.S. benchmark$23.94TSame measure and period when published

#1 is the highest value. Ties share a rank and leave gaps. D.C. and territories are excluded. Rank describes the measured value; it is not an overall score of the state.

Real GDP

Total value added produced in the state in millions of chained 2017 dollars.

Annual estimates; the downloaded BEA snapshot is retained with a source hash. Revisions can change historical values and ranks.

Hover to inspect. Click or tap to compare that period with every state. Focus the graph and use arrow keys, Home or End to select a period. Press Escape to return to the latest period.

Hawaii
Real GDP history in Hawaii$-3.5T$12.01T$27.52T20142025
2025 · Hawaii: $93.38B · Rank #40 of 50, highest first · U.S. benchmark: $23.94T · Selected for state comparison
View history and select a period
Hawaii Real GDP history
PeriodHawaiiCompare
2014$81.3B
2015$83.86B
2016$85.67B
2017$87.44B
2018$88.83B
2019$88.85B
2020$79.61B
2021$84.7B
2022$87.87B
2023$89.48B
2024$91.99B
2025$93.38B

Compare states on the graph

Hover or focus a bar to inspect its value and rank. Use the up and down arrows, Home or End to explore states. Click, tap or press Enter to keep a state selected. Hawaii stays highlighted. Values use the same measure and period.

Explore the map: hover or focus a state to inspect it, then click or tap to select it. Arrow keys move between states alphabetically. Hawaii has a dark outline.

Lower value · $38.06BHigher value · $3.43TStriped: unavailable

Color shows this measure’s value, not an overall state score. Select a state on the map, graph or dropdown to read its value, rank and comparison limits below.

Hawaii · $93.38B2025 · Rank #40 of 50, highest firstSelected state

50 states shown · scroll to explore every state. Missing values have no bar and are excluded from ranks. Bars start at zero; #1 means the highest value.

Compare Hawaii with every state · 50 ranked
Real GDP · 2025 · highest value ranked #1
RankStateValueComparison notes
#1California$3.43T—
#2Texas$2.33T—
#3New York$1.89T—
#4Florida$1.38T—
#5Illinois$948.03B—
#6Pennsylvania$815.87B—
#7Ohio$738.49B—
#8Georgia$719.74B—
#9Washington$715.88B—
#10New Jersey$688.76B—
#11North Carolina$682.83B—
#12Massachusetts$640.79B—
#13Virginia$631.98B—
#14Michigan$575.4B—
#15Colorado$452.78B—
#16Arizona$451.49B—
#17Tennessee$447.66B—
#18Maryland$437.37B—
#19Indiana$422.47B—
#20Minnesota$392.31B—
#21Wisconsin$363.84B—
#22Missouri$362.46B—
#23Connecticut$297.35B—
#24South Carolina$287.16B—
#25Oregon$264.75B—
#26Louisiana$263.89B—
#27Alabama$259.46B—
#28Utah$243.04B—
#29Kentucky$239.51B—
#30Oklahoma$216.31B—
#31Nevada$210.1B—
#32Iowa$204.86B—
#33Kansas$178.51B—
#34Nebraska$156.61B—
#35Arkansas$147.93B—
#36Mississippi$123.37B—
#37New Mexico$122.58B—
#38Idaho$103.62B—
#39New Hampshire$99.06B—
#40Hawaii · your comparison$93.38B—
#41Delaware$89.92B—
#42West Virginia$84.94B—
#43Maine$77.23B—
#44Rhode Island$67.25B—
#45North Dakota$65.27B—
#46Montana$61.08B—
#47South Dakota$59.87B—
#48Alaska$56.34B—
#49Wyoming$40.16B—
#50Vermont$38.06B—

All 50 states are listed, including states without a comparable observation. Ranks use stored source precision; displayed values may round to the same number.

Hawaii · state comparison

What makes up Hawaii GDP?

Choose an industry to compare Hawaii’s output with every state. Nominal industry values can be added within a year.

Hawaii · 2025$553.9M
Hawaii rank#44among all 50 states
U.S. benchmark$255.93BSame measure and period when published

#1 is the highest value. Ties share a rank and leave gaps. D.C. and territories are excluded. Rank describes the measured value; it is not an overall score of the state.

Agriculture, forestry, fishing and hunting · output

Industry value added, current dollars. The broad industries listed form an exhaustive partition of total GDP.

A large industry output rank can reflect the size of the state. Chained-dollar components should not be added.

Hover to inspect. Click or tap to compare that period with every state. Focus the graph and use arrow keys, Home or End to select a period. Press Escape to return to the latest period.

Hawaii
Agriculture, forestry, fishing and hunting · output history in Hawaii$-43.59B$146.92B$337.43B20142025
2025 · Hawaii: $553.9M · Rank #44 of 50, highest first · U.S. benchmark: $255.93B · Selected for state comparison
View history and select a period
Hawaii Agriculture, forestry, fishing and hunting · output history
PeriodHawaiiCompare
2014$490.1M
2015$508.7M
2016$451.1M
2017$492.8M
2018$435.7M
2019$402.8M
2020$373.1M
2021$479.3M
2022$619.2M
2023$566.2M
2024$573.8M
2025$553.9M

Compare states on the graph

Hover or focus a bar to inspect its value and rank. Use the up and down arrows, Home or End to explore states. Click, tap or press Enter to keep a state selected. Hawaii stays highlighted. Values use the same measure and period.

Explore the map: hover or focus a state to inspect it, then click or tap to select it. Arrow keys move between states alphabetically. Hawaii has a dark outline.

Lower value · $164.2MHigher value · $50.67BStriped: unavailable

Color shows this measure’s value, not an overall state score. Select a state on the map, graph or dropdown to read its value, rank and comparison limits below.

Hawaii · $553.9M2025 · Rank #44 of 50, highest firstSelected state

50 states shown · scroll to explore every state. Missing values have no bar and are excluded from ranks. Bars start at zero; #1 means the highest value.

Compare Hawaii with every state · 50 ranked
Agriculture, forestry, fishing and hunting · output · 2025 · highest value ranked #1
RankStateValueComparison notes
#1California$50.67B—
#2Texas$16.95B—
#3Iowa$14.1B—
#4Nebraska$10.6B—
#5Illinois$9.52B—
#6Florida$8.33B—
#7Washington$8.05B—
#8Minnesota$8.01B—
#9Indiana$7.13B—
#10South Dakota$7.08B—
#11Kansas$7.02B—
#12Ohio$7B—
#13Wisconsin$6.58B—
#14Oregon$6.18B—
#15Michigan$6.02B—
#16Missouri$5.71B—
#17North Carolina$5.55B—
#18Idaho$5.41B—
#19Pennsylvania$4.97B—
#20North Dakota$4.71B—
#21Georgia$4.53B—
#22Oklahoma$4.26B—
#23Arkansas$4.13B—
#24Kentucky$3.75B—
#25New York$3.55B—
#26Alabama$3.29B—
#27Mississippi$2.99B—
#28Colorado$2.98B—
#29Arizona$2.85B—
#30Montana$2.49B—
#31Louisiana$2.42B—
#32Virginia$2.37B—
#33Tennessee$2.01B—
#34New Mexico$1.7B—
#35South Carolina$1.63B—
#36Utah$1.59B—
#37Maryland$1.31B—
#38New Jersey$1.27B—
#39Maine$1.2B—
#40Wyoming$888.5M—
#41Massachusetts$869.6M—
#42Delaware$741.1M—
#43West Virginia$561.8M—
#44Hawaii · your comparison$553.9M—
#45Nevada$551.2M—
#46Vermont$536.1M—
#47Alaska$488.1M—
#48Connecticut$341.8M—
#49New Hampshire$320.1M—
#50Rhode Island$164.2M—

All 50 states are listed, including states without a comparable observation. Ranks use stored source precision; displayed values may round to the same number.

Hawaii · state comparison

Does growth translate into more work?

BEA’s total employment counts jobs, including proprietors, rather than distinct people.

Hawaii · 2025925,451
Hawaii rank#40among all 50 states
U.S. benchmark218,324,700Same measure and period when published

#1 is the highest value. Ties share a rank and leave gaps. D.C. and territories are excluded. Rank describes the measured value; it is not an overall score of the state.

Total employment · jobs

BEA annual total full-time and part-time employment, including proprietors. One person can hold multiple jobs.

Separate from residence-based civilian employment in BLS LAUS and from nonfarm payroll employment.

Hover to inspect. Click or tap to compare that period with every state. Focus the graph and use arrow keys, Home or End to select a period. Press Escape to return to the latest period.

Hawaii
Total employment · jobs history in Hawaii-31,807,876109,571,406250,950,68820142025
2025 · Hawaii: 925,451 · Rank #40 of 50, highest first · U.S. benchmark: 218,324,700 · Selected for state comparison
View history and select a period
Hawaii Total employment · jobs history
PeriodHawaiiCompare
2014882,799
2015901,264
2016915,123
2017921,409
2018924,742
2019914,454
2020818,112
2021861,502
2022896,857
2023908,189
2024915,369
2025925,451

Compare states on the graph

Hover or focus a bar to inspect its value and rank. Use the up and down arrows, Home or End to explore states. Click, tap or press Enter to keep a state selected. Hawaii stays highlighted. Values use the same measure and period.

Explore the map: hover or focus a state to inspect it, then click or tap to select it. Arrow keys move between states alphabetically. Hawaii has a dark outline.

Lower value · 439,349Higher value · 25,407,891Striped: unavailable

Color shows this measure’s value, not an overall state score. Select a state on the map, graph or dropdown to read its value, rank and comparison limits below.

Hawaii · 925,4512025 · Rank #40 of 50, highest firstSelected state

50 states shown · scroll to explore every state. Missing values have no bar and are excluded from ranks. Bars start at zero; #1 means the highest value.

Compare Hawaii with every state · 50 ranked
Total employment · jobs · 2025 · highest value ranked #1
RankStateValueComparison notes
#1California25,407,891—
#2Texas20,639,097—
#3Florida15,174,955—
#4New York13,498,360—
#5Illinois8,197,037—
#6Pennsylvania8,150,272—
#7Ohio7,394,537—
#8Georgia7,184,433—
#9North Carolina6,864,520—
#10New Jersey6,095,348—
#11Michigan5,946,187—
#12Virginia5,789,397—
#13Massachusetts5,020,627—
#14Washington4,879,224—
#15Tennessee4,633,711—
#16Arizona4,455,141—
#17Colorado4,231,488—
#18Indiana4,213,622—
#19Maryland4,009,451—
#20Missouri3,998,549—
#21Minnesota3,914,167—
#22Wisconsin3,855,203—
#23South Carolina3,245,739—
#24Alabama2,966,686—
#25Louisiana2,831,737—
#26Kentucky2,718,290—
#27Oregon2,671,758—
#28Oklahoma2,466,719—
#29Utah2,458,247—
#30Connecticut2,424,541—
#31Nevada2,163,825—
#32Iowa2,122,389—
#33Kansas2,007,083—
#34Arkansas1,811,561—
#35Mississippi1,713,294—
#36Nebraska1,410,465—
#37Idaho1,238,642—
#38New Mexico1,183,906—
#39New Hampshire942,254—
#40Hawaii · your comparison925,451—
#41West Virginia910,570—
#42Maine898,379—
#43Montana761,061—
#44Rhode Island690,505—
#45Delaware678,218—
#46South Dakota665,420—
#47North Dakota605,276—
#48Alaska472,008—
#49Wyoming451,906—
#50Vermont439,349—

All 50 states are listed, including states without a comparable observation. Ranks use stored source precision; displayed values may round to the same number.

What candidates are saying

Explore statements about GDP, economic growth and production from FactVote’s Hawaii candidate profiles. Compare candidates within each recorded race, with each person’s matching statements kept together. These are candidate and campaign statements, not verified outcomes.

2 statements from 2 candidates

2026 Hawaii Governor and Lieutenant Governor — General Election

1 candidate with matching statements · 1 statement

Daniel Anthony

1 statement

Republican · Lieutenant Governor · HI

Economic growth & production context

Encourage research, education, technology, and best practices that improve productivity and environmental stewardship.

Read exact statement & source

Source topic or question: Agriculture and food security

Candidate campaign source

Encourage research, education, technology, and best practices that improve productivity and environmental stewardship.

Statement date not recorded · Profile reviewed Sep 15, 2026

Daniel Anthony — candidate-owned primary source 6 ↗

2026 Hawaii U.S. House — District 1 — General Election

1 candidate with matching statements · 1 statement

Ed Case

1 statement

Democratic · U.S. House District 1 · HI

GDP mention

Our national debt (the total amount owed by our federal government to our creditors) has now past $36 trillion, an unprecedented amount both overall and by various other measures such as in relation to our overall economy (debt-to-GDP). As just one consequence of great concern, the annual interest p…

Read exact statement & source

Source topic or question: Fiscal Accountability

Candidate campaign source

Our national debt (the total amount owed by our federal government to our creditors) has now past $36 trillion, an unprecedented amount both overall and by various other measures such as in relation to our overall economy (debt-to-GDP). As just one consequence of great concern, the annual interest payments on our debt are now the fastest-growing part of our federal budget. This year, we’ll spend more money on interest payments on the debt than all federal funding on our American children, and on our current path by 2030 our interest payments will exceed our defense budget. This not only presents a great risk to economic, social and defense stability, but also is a stark indicator of fiscal unsustainability.

Statement date not recorded · Profile reviewed Sep 19, 2026

Ed Case campaign source 14 ↗
How statements are selected

This section matches specific GDP, economic growth and production terms in retained, attributed source text from published Hawaii candidate profiles. A profile heading or biography alone does not qualify. The Florida geography is fixed; saved state preferences cannot change these results. A mention can concern a community or group rather than Florida’s statewide measure.

Matching is automatic and does not establish a candidate’s stance, the accuracy of a claim, or an effect on the measured result. Results are grouped by recorded race, then by candidate name. Within each candidate, the matching issue mentions appear first. Only candidates with matching retained statements are shown; this is not a complete race roster. Repeated identical text for the same candidate is shown once. Coverage follows the existing state profiles and is not a complete record of all candidates or everything they have said. Review dates are not statement dates.

Hawaii incumbents

What incumbents are proposing

Explore reviewed bills sponsored by current Hawaii legislators and Hawaii’s congressional delegation, plus retained proposals from Hawaii’s governor and agencies. Each record keeps its latest recorded status and official evidence.

15 matching sponsorships or proposals · 15 Hawaii incumbents. These filters apply only to this section.

Rep. Adrian K. Tam

Hawaii House of Representatives, District 24 · D–HI

1 proposal
View proposals from Rep. Adrian K. Tam
Hawaii Legislature · HB 2385 · Act 215

Hawaii changes tax-exemption certification for county-assisted housing

Jul 8, 2026 · Enacted · Act 215

Rep. Tyson K. Miyake · Sponsored / Rep. Terez Amato · Sponsored / Rep. Luke A. Evslin · Sponsored / Rep. Diamond Garcia · Sponsored / Rep. Greggor Ilagan · Sponsored / Rep. Kirstin Kahaloa · Sponsored / Rep. Sue L. Keohokapu-Lee Loy · Sponsored / Rep. Darius K. Kila · Sponsored / Rep. Lisa Kitagawa · Sponsored / Rep. Nicole E. Lowen · Sponsored / Rep. Lisa Marten · Sponsored / Rep. Lauren Matsumoto · Sponsored / Rep. Julie Reyes Oda · Sponsored / Rep. Adrian K. Tam · Sponsored

Reviewed final Hawaii housing tax law · selected provisions

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Approved July 8, 2026. July 9 is the bill-history posting date. Provision-specific start dates, conditions and actual implementation are separate.

Why this record is included

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

provide affordable rental housing through new construction or substantial rehabilitation
Review official supporting evidence ↗

Rep. Darius K. Kila

Hawaii House of Representatives, District 44 · D–HI

1 proposal
View proposals from Rep. Darius K. Kila
Hawaii Legislature · HB 2385 · Act 215

Hawaii changes tax-exemption certification for county-assisted housing

Jul 8, 2026 · Enacted · Act 215

Rep. Tyson K. Miyake · Sponsored / Rep. Terez Amato · Sponsored / Rep. Luke A. Evslin · Sponsored / Rep. Diamond Garcia · Sponsored / Rep. Greggor Ilagan · Sponsored / Rep. Kirstin Kahaloa · Sponsored / Rep. Sue L. Keohokapu-Lee Loy · Sponsored / Rep. Darius K. Kila · Sponsored / Rep. Lisa Kitagawa · Sponsored / Rep. Nicole E. Lowen · Sponsored / Rep. Lisa Marten · Sponsored / Rep. Lauren Matsumoto · Sponsored / Rep. Julie Reyes Oda · Sponsored / Rep. Adrian K. Tam · Sponsored

Reviewed final Hawaii housing tax law · selected provisions

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Approved July 8, 2026. July 9 is the bill-history posting date. Provision-specific start dates, conditions and actual implementation are separate.

Why this record is included

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

provide affordable rental housing through new construction or substantial rehabilitation
Review official supporting evidence ↗

Rep. Diamond Garcia

Hawaii House of Representatives, District 42 · R–HI

1 proposal
View proposals from Rep. Diamond Garcia
Hawaii Legislature · HB 2385 · Act 215

Hawaii changes tax-exemption certification for county-assisted housing

Jul 8, 2026 · Enacted · Act 215

Rep. Tyson K. Miyake · Sponsored / Rep. Terez Amato · Sponsored / Rep. Luke A. Evslin · Sponsored / Rep. Diamond Garcia · Sponsored / Rep. Greggor Ilagan · Sponsored / Rep. Kirstin Kahaloa · Sponsored / Rep. Sue L. Keohokapu-Lee Loy · Sponsored / Rep. Darius K. Kila · Sponsored / Rep. Lisa Kitagawa · Sponsored / Rep. Nicole E. Lowen · Sponsored / Rep. Lisa Marten · Sponsored / Rep. Lauren Matsumoto · Sponsored / Rep. Julie Reyes Oda · Sponsored / Rep. Adrian K. Tam · Sponsored

Reviewed final Hawaii housing tax law · selected provisions

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Approved July 8, 2026. July 9 is the bill-history posting date. Provision-specific start dates, conditions and actual implementation are separate.

Why this record is included

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

provide affordable rental housing through new construction or substantial rehabilitation
Review official supporting evidence ↗

Rep. Greggor Ilagan

Hawaii House of Representatives, District 4 · D–HI

1 proposal
View proposals from Rep. Greggor Ilagan
Hawaii Legislature · HB 2385 · Act 215

Hawaii changes tax-exemption certification for county-assisted housing

Jul 8, 2026 · Enacted · Act 215

Rep. Tyson K. Miyake · Sponsored / Rep. Terez Amato · Sponsored / Rep. Luke A. Evslin · Sponsored / Rep. Diamond Garcia · Sponsored / Rep. Greggor Ilagan · Sponsored / Rep. Kirstin Kahaloa · Sponsored / Rep. Sue L. Keohokapu-Lee Loy · Sponsored / Rep. Darius K. Kila · Sponsored / Rep. Lisa Kitagawa · Sponsored / Rep. Nicole E. Lowen · Sponsored / Rep. Lisa Marten · Sponsored / Rep. Lauren Matsumoto · Sponsored / Rep. Julie Reyes Oda · Sponsored / Rep. Adrian K. Tam · Sponsored

Reviewed final Hawaii housing tax law · selected provisions

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Approved July 8, 2026. July 9 is the bill-history posting date. Provision-specific start dates, conditions and actual implementation are separate.

Why this record is included

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

provide affordable rental housing through new construction or substantial rehabilitation
Review official supporting evidence ↗

Rep. Julie Reyes Oda

Hawaii House of Representatives, District 40 · R–HI

1 proposal
View proposals from Rep. Julie Reyes Oda
Hawaii Legislature · HB 2385 · Act 215

Hawaii changes tax-exemption certification for county-assisted housing

Jul 8, 2026 · Enacted · Act 215

Rep. Tyson K. Miyake · Sponsored / Rep. Terez Amato · Sponsored / Rep. Luke A. Evslin · Sponsored / Rep. Diamond Garcia · Sponsored / Rep. Greggor Ilagan · Sponsored / Rep. Kirstin Kahaloa · Sponsored / Rep. Sue L. Keohokapu-Lee Loy · Sponsored / Rep. Darius K. Kila · Sponsored / Rep. Lisa Kitagawa · Sponsored / Rep. Nicole E. Lowen · Sponsored / Rep. Lisa Marten · Sponsored / Rep. Lauren Matsumoto · Sponsored / Rep. Julie Reyes Oda · Sponsored / Rep. Adrian K. Tam · Sponsored

Reviewed final Hawaii housing tax law · selected provisions

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Approved July 8, 2026. July 9 is the bill-history posting date. Provision-specific start dates, conditions and actual implementation are separate.

Why this record is included

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

provide affordable rental housing through new construction or substantial rehabilitation
Review official supporting evidence ↗

Rep. Kirstin Kahaloa

Hawaii House of Representatives, District 6 · D–HI

1 proposal
View proposals from Rep. Kirstin Kahaloa
Hawaii Legislature · HB 2385 · Act 215

Hawaii changes tax-exemption certification for county-assisted housing

Jul 8, 2026 · Enacted · Act 215

Rep. Tyson K. Miyake · Sponsored / Rep. Terez Amato · Sponsored / Rep. Luke A. Evslin · Sponsored / Rep. Diamond Garcia · Sponsored / Rep. Greggor Ilagan · Sponsored / Rep. Kirstin Kahaloa · Sponsored / Rep. Sue L. Keohokapu-Lee Loy · Sponsored / Rep. Darius K. Kila · Sponsored / Rep. Lisa Kitagawa · Sponsored / Rep. Nicole E. Lowen · Sponsored / Rep. Lisa Marten · Sponsored / Rep. Lauren Matsumoto · Sponsored / Rep. Julie Reyes Oda · Sponsored / Rep. Adrian K. Tam · Sponsored

Reviewed final Hawaii housing tax law · selected provisions

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Approved July 8, 2026. July 9 is the bill-history posting date. Provision-specific start dates, conditions and actual implementation are separate.

Why this record is included

Tax incentives for new construction and housing rehabilitation concern the construction and investment components of economic activity. Certification is separate from realized construction or measured GDP growth. Beginning January 1, 2027, counties cannot exercise HHFDC’s new county-assistance exemption authority under section 201H-36(a)(6); the prior county-project exemption language is removed. Other stated county housing powers remain, including conditional construction and mortgage assistance. This subsection still does not empower a county to cause the State to issue general-obligation bonds for its project. HHFDC may approve and certify eligible projects under a county assistance program where at least 50% of available units serve households at or below 100% of HUD median family income. Unless HHFDC exempts a project, regulatory agreements require at least five years for moderate rehabilitation, ten years for substantial rehabilitation, and thirty years from the certificate of occupancy for new construction; new county-assisted construction instead has a fifteen-year minimum from that certificate. These conditions are not a universal entitlement to exemption. HHFDC must amend its administrative rules under chapter 91 to conform to the law. Signing does not establish that the rules, applications or certifications have been completed. Approval was July 8, 2026; sections 2 and 3 begin January 1, 2027. The act preserves its amendments through specified intervening statutory restorations, then repeals the act on July 1, 2031 and restores sections 46-15.1 and 201H-36 to their pre-act form. The separately stated June 30, 2030 certification window for the section 104-2(i)(2) project pathway is not extended to 2031 by this approval. For the separate section 104-2(i)(2) pathway, Act 215 removes the restriction that allowable general-excise and use-tax costs apply only to contracting. It retains a $30 million annual aggregate limit for that pathway’s certified projects, a July 1, 2018–June 30, 2030 approval/certification window, all units at or below 140% of HUD median family income with at least 20% at or below 80%, and protection against refusal solely because an applicant holds a Section 8 voucher. The separate ordinary rental pathway retains at least 50% of units at or below 80%, of which at least 20% of available units are at or below 60%. These are distinct pathways, not the income conditions or a newly imposed cap for every county-assisted project. Later amendments, the referenced restoration statutes, HHFDC rules, actual certifications and fiscal or housing outcomes remain separate review tasks. This approval authorizes conditional exemptions; it does not allocate $30 million in new spending, create a statewide rent cap or prove additional homes.

Retained Hawaii evidence context: income-taxes · reviewed Hawaii policy context · deficit-debt-interest · reviewed Hawaii policy context · housing-borrowing · reviewed Hawaii policy context · cpi · reviewed Hawaii policy context · real-gdp · reviewed Hawaii policy context. This record’s connection to the topic does not establish an effect on the measured result.

provide affordable rental housing through new construction or substantial rehabilitation
Review official supporting evidence ↗
What sponsorship and proposal counts tell us

Only current Hawaii officeholders retained in the reviewed collection qualify. Bills require a recorded primary sponsorship; cosponsors and signing officials are excluded from sponsorship counts. An official introducer recorded as acting by request is labeled “Introduced by request”; that procedural role does not establish personal policy endorsement. Governor and agency records qualify when recorded as proposed. A separately verified governor transmittal can also establish an original proposal whose latest status reflects its later outcome. Signing an enacted law alone does not establish a proposal. A record appearing under several facts is counted once per officeholder. A bill with multiple primary sponsors appears under each recorded sponsor.

Enacted bills, adopted resolutions and unsuccessful measures remain visible as proposal history. Passing one chamber is not enactment. These counts do not measure effectiveness or prove that an action changed a Hawaii statistic. Collection reviewed Oct 6, 2026.