SB 2675 SD1

Hawaii Senate bill in Session 2026.

Status: in_committee. Latest action: February 19, 2026.

Low-Income Housing Tax Credit; Extension; Partners; Limited Liability Companies.

Bill ID HI-2026-SB-2675

Session 2026

Status in_committee

Committee HOU, WAM

Senate in_committee 2026-02-19

Housing Tax / Budget / Appropriations

Summary

Clarifies that a partner or member of a partnership or limited liability company that has been allocated a low-income housing tax credit issued after July 1, 2026, may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, until 12/31/2032. Effective 7/1/2050. (SD1)

Sponsor

Troy N. Hashimoto

Official Source Back to Bills

Actions Timeline

Date	Event	Detail
0000-00-00	Introduced	Bill introduced
2026-02-19	Status	in_committee
2026-02-19	Latest Action	Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

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