Hawaii 2026 Regular Session

Hawaii House Bill HB2392

Introduced
1/28/26  

Caption

RELATING TO TAXATION.

Impact

The bill proposes that employers who implement approved transportation demand management strategies, such as carpooling, biking, or telework, can benefit from a tax credit against their net income tax liability. This includes a broad range of strategies aimed at facilitating commuting while fostering a culture of environmentally friendly transportation alternatives. Additionally, by setting criteria for what constitutes acceptable strategies and expenditures, the bill specifies that any benefits derived from the credit must be offered equally to all employees, ensuring widespread availability.

Summary

House Bill 2392 focuses on addressing transportation management issues in Hawaii by introducing an alternative transportation options tax credit. This legislation is driven by findings that vehicle travel in the state increased significantly between 2000 and 2025, along with the recognition of long commute times, particularly for those traveling from the leeward side of Oahu. The intent is to incentivize employers to adopt transportation demand management strategies that encourage employees to use alternatives to single occupancy vehicles, thereby potentially reducing traffic congestion and environmental impact.

Conclusion

Ultimately, the ambition of HB 2392 is to push for more sustainable commuting practices in Hawaii. As the bill progresses, it will be crucial to monitor discussions and debates surrounding its potential economic implications on employers and employees alike, ensuring that the proposed solutions meet the diverse transportation needs of the community.

Contention

While the bill aims to enhance public welfare through better transportation practices, notable points of contention may arise around the implementation of such incentives. Critics may argue that the effectiveness of tax credits in altering commuter behavior is not guaranteed and could lead to unequal advantages for larger employers who have more resources to allocate towards these strategies. Furthermore, the requirement for employers to offer transportation options equally to all employees raises concerns about operational feasibility, especially for smaller businesses with limited capacity.

Companion Bills

No companion bills found.

Previously Filed As

HI HB690

Relating To Taxation.

HI HB577

Relating To Taxation.

HI HB701

Relating To Taxation.

HI HB853

Relating To Taxation.

HI HB105

Relating To Taxation.

HI SB970

Relating To Taxation.

HI SB768

Relating To Taxation.

HI HB1498

Relating To Taxation.

HI HB1369

Relating To Taxation.

HI HB513

Relating To Taxation.

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