{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-hi-act24-boundary-20261025","kind":"incentive_program","state_codes":["hi"],"subject":"Hawaii technology infrastructure credit dated repeal boundary","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.","fields":{"hi_act24_basis":{"value":"Governor transmittal records Act24 signed May21,2026. Section6 repeals the technology infrastructure renovation tax credit statute, section235/110.51.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"status":{"value":"enacted","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"hi_repeal_clock":{"value":"Section9(3) makes section6 effective January1,2028. This future repeal is not already effective on October25,2026.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"hi_prior_text_boundary":{"value":"Repealed text reproduced in section6 includes a bar on credit availability for taxable years beginning after December31,2010. Struck text is not a newly enacted2026 credit or evidence of a revived program.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"hi_coverage_boundary":{"value":"This narrow dated repeal context does not establish absence of every other Hawaii incentive, individual eligibility, awards or benefits.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"actual_benefit":{"value":null,"source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.","unknown_reason":"No taxpayer award, expenditure or benefit records reviewed."}}}],"sources":{"hi-act24-20261025":{"url":"https://data.capitol.hawaii.gov/sessions/session2026/bills/GM1124_.PDF","title":"Hawaii Act24 technology infrastructure credit repeal timing","publisher":"Hawaii State Legislature and Office of the Governor","published_on":"2026-05-21","date_note":"Approval date; section6 repeal effective January1,2028.","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.","checked_at":"2026-10-25T17:29:05.550373+00:00","sha256":"9fce94c59e1144cf0dc30fa1b8bf871f9adef16d666530519e02bfd2a1b8fbf4","tier":"A","establishes_status":["enacted"]}},"details":[{"id":"incentive-hi-act24-boundary-20261025","html":"

Hawaii technology infrastructure credit dated repeal boundary

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.

Hi act24 basis
Governor transmittal records Act24 signed May21,2026. Section6 repeals the technology infrastructure renovation tax credit statute, section235/110.51.Hawaii State Legislature and Office of the Governor. Source: May 21, 2026. Checked: October 25, 2026.

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed. Locator: Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63.

Status
enactedHawaii State Legislature and Office of the Governor. Source: May 21, 2026. Checked: October 25, 2026.

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed. Locator: Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63.

Hi repeal clock
Section9(3) makes section6 effective January1,2028. This future repeal is not already effective on October25,2026.Hawaii State Legislature and Office of the Governor. Source: May 21, 2026. Checked: October 25, 2026.

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed. Locator: Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63.

Hi prior text boundary
Repealed text reproduced in section6 includes a bar on credit availability for taxable years beginning after December31,2010. Struck text is not a newly enacted2026 credit or evidence of a revived program.Hawaii State Legislature and Office of the Governor. Source: May 21, 2026. Checked: October 25, 2026.

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed. Locator: Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63.

Hi coverage boundary
This narrow dated repeal context does not establish absence of every other Hawaii incentive, individual eligibility, awards or benefits.Hawaii State Legislature and Office of the Governor. Source: May 21, 2026. Checked: October 25, 2026.

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed. Locator: Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63.

Actual benefit
Not establishedHawaii State Legislature and Office of the Governor. Source: May 21, 2026. Checked: October 25, 2026.

Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed. Locator: Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63.

"}]}