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Bill

HB 105

RELATING TO TAXATION.

2026 Regular Session Introduced by Lisa Marten and 1 co-sponsor

Hawaii HB 105 proposes unspecified tax changes referred to education/environment and finance committees; deferred to 2026 for further consideration.

Carried over to 2026 Regular Session.
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Bill Summary · HB 105

Legislative bill overview

HB 105 is a Hawaii tax-related bill introduced by Representatives Adrian Tam and Lisa Marten that has been referred to the Education and Environmental Protection (EEP) and Finance (FIN) committees. The bill was carried over to the 2026 Regular Session without passage in 2025, indicating it requires further deliberation or amendment.

Why is this important

Tax legislation directly affects Hawaii's revenue structure and the funding available for state services, infrastructure, and programs. The dual committee referrals suggest this bill involves both tax policy and environmental or education-related revenue implications, which could impact how the state funds critical sectors.

Potential points of contention

  • Lack of publicly available specifics: Without the bill's actual text, the exact tax measures, rate changes, or affected parties remain unclear, making substantive debate difficult
  • Committee jurisdiction overlap: Bills referred to both EEP and Finance committees sometimes experience delays or conflicting priorities between environmental/education goals and fiscal concerns
  • Carryover status: The bill's deferral to 2026 may indicate disagreement among lawmakers about the proposal's merits or timing relative to Hawaii's broader fiscal situation

Compiled from official sources — confirm details with the bill’s official record.

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