Hawaii 2026 Regular Session

Hawaii Senate Bill SB338

Introduced
1/15/25  
Refer
1/21/25  
Report Pass
2/12/25  
Refer
2/12/25  
Report Pass
2/28/25  
Engrossed
3/4/25  
Refer
3/6/25  
Report Pass
3/21/25  

Caption

Relating To Taxation.

Impact

If enacted, SB338 will amend existing tax regulations to allow businesses to claim a credit of four percent on renovation costs associated with technology infrastructure. This will incentivize investments in modern technologies necessary for data management and storage, thereby supporting economic growth and stability in key industries. The bill is seen as a proactive measure to boost Hawaii's appeal as a high-technology business hub by fostering an environment conducive to tech advancements.

Summary

SB338, introduced during the Thirty-Third Legislature of Hawaii in 2025, aims to temporarily reinstate the Technology Infrastructure Renovation Tax Credit, expanding the definition of 'technology-enabled infrastructure' to include data servers. This bill addresses the critical need for upgrading and modernizing data storage systems to ensure resilience against physical damage from weather and cybersecurity threats. Notably, it responds to recent disruptions faced by various sectors in Hawaii, demonstrating the importance of reliable data access for businesses and state services.

Sentiment

Sentiment around SB338 is largely positive, with many stakeholders viewing the reinstatement of the tax credit as necessary for fostering innovation and investment in the state. Proponents argue that it aligns with Hawaii's strategic direction towards enhancing its technological landscape. However, some concerns may arise regarding the long-term effectiveness of the tax incentive and the potential for unequal access among small and large businesses.

Contention

Discussions on SB338 indicate a potential contention regarding the reliability and efficiency of the tax credit mechanism. Critics may question whether this approach adequately addresses the ongoing challenges posed by technological disruptions in Hawaii. Events such as the 2023 local data outage have heightened scrutiny on the need for more robust infrastructure and hence, the effectiveness of this legislation in truly improving state resilience remains a point of debate.

Companion Bills

HI SB338

Carry Over Relating To Taxation.

Previously Filed As

HI SB338

Relating To Taxation.

HI SB938

Relating To Taxation.

HI SB1153

Relating To Taxation.

HI SB1043

Relating To Taxation.

HI SB1629

Relating To Taxation.

HI SB618

Relating To Taxation.

HI SB328

Relating To Taxation.

HI SB970

Relating To Taxation.

HI SB1033

Relating To Taxation.

HI SB123

Relating To Taxation.

Similar Bills

No similar bills found.