HB1535 • 2026

RELATING TO AUTOMATED EXTERNAL DEFIBRILLATORS.

Healthcare Labor Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: TAKAYAMA, AMATO, CHUN, GARCIA, GRANDINETTI, ILAGAN, IWAMOTO, KEOHOKAPU-LEE LOY, KILA, KITAGAWA, KUSCH, LEE, M., MARTEN, MATSUMOTO, MIYAKE, OLDS, PERRUSO, POEPOE, SOUZA, TARNAS
Last action: 2026-03-25
Official status: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
Effective date: Not listed

Plain English Breakdown

The exact number of employees required for a place to qualify for the tax credit is not specified in the official source material.

Law to Help Places with Many People Get Defibrillators

This law creates an income tax credit for places that install automated external defibrillators (AEDs) in public areas and requires them to register these devices.

What This Bill Does

Establishes an income tax credit of up to $500 per AED installed in certain places of public accommodation with a specific number of employees.
Requires the Department of Health to create a statewide registry for all AEDs placed in public areas.
Makes it necessary for owners or operators of these devices to do regular maintenance and report data about them to the health department.
Allows the health department to request funds from the 911 Fund to help set up and maintain the AED registry.

Who It Names or Affects

Businesses and organizations that have public places with a specific number of employees.
The Department of Health, which will manage the AED registry.
People who use or need emergency medical care in public areas equipped with AEDs.

Terms To Know

Automated External Defibrillator (AED): A device that can be used by non-medical people to help restart a person's heart during sudden cardiac arrest.
Income Tax Credit: Money that taxpayers can subtract from the amount they owe in taxes, reducing their tax bill.

Limits and Unknowns

The exact number of employees required for a place to qualify for the tax credit is not specified.
It's unclear how many places will take advantage of this tax credit and install AEDs as a result.
The law does not specify what kind of maintenance or reporting requirements are needed for AED devices.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HD1

Hawaii published version HD1

Plain English: This amendment creates a tax credit for businesses with at least twenty-five employees to purchase and install automated external defibrillators in places open to the public.

Adds a new section allowing qualified taxpayers (businesses with 25 or more employees) an income tax credit of up to $500 per automated external defibrillator installed in a place of public accommodation.
Specifies that if the tax credit exceeds the taxpayer's liability, it can be carried forward for five years.
Requires businesses to file claims within one year after the end of their taxable year.

The amendment does not specify a maximum total amount per qualified taxpayer per year, which is left blank in the text.

HD2

Hawaii published version HD2

Plain English: This amendment creates a tax credit of up to $500 per automated external defibrillator (AED) installed in places of public accommodation with at least 25 employees, which can be used to reduce income taxes for the taxpayer who installs it.

Adds a new section allowing qualified taxpayers to claim a tax credit of up to $500 per AED installed and placed in service during the taxable year.
Limits the total tax credit amount that one taxpayer can claim each year, but the exact limit is not specified.
Allows any excess tax credit beyond the current year's liability to be carried forward for five years.

The amendment does not specify a maximum annual tax credit per qualified taxpayer.

SD1

Hawaii published version SD1

Plain English: This amendment adds a new tax credit and registry system for automated external defibrillators (AEDs) in places of public accommodation with twenty-five or more employees.

Adds a $500 tax credit per AED installed by qualified taxpayers, up to a maximum amount per taxpayer annually.
Establishes a statewide AED registry for tracking and maintaining information about AED locations and operational status in places of public accommodation.

The exact maximum limit on the total tax credit per taxpayer is not specified in the provided text.
Details on how to claim the tax credit, including forms and filing requirements, are left to future implementation by the director of taxation.

Bill History

2026-03-25 S
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2026-03-25 S
Reported from CPN (Stand. Com. Rep. No. 3183) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2026-03-18 S
The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 5 Aye(s): Senator(s) Keohokalole, Fukunaga, Lamosao, McKelvey, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2026-03-13 S
The committee(s) on CPN has scheduled a public hearing on 03-18-26 9:30AM; Conference Room 229 & Videoconference.
2026-03-12 S
Referred to CPN, WAM.
2026-03-12 S
Passed First Reading.
2026-03-12 S
Received from House (Hse. Com. No. 241).
2026-03-10 H
Passed Third Reading as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Kong, Pierick excused (2). Transmitted to Senate.
2026-03-06 H
Forty-eight (48) hours notice Tuesday, 03-10-26.
2026-03-06 H
Reported from FIN (Stand. Com. Rep. No. 1079-26) as amended in HD 2, recommending passage on Third Reading.
2026-02-27 H
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Lee, M..
2026-02-24 H
Bill scheduled to be heard by FIN on Friday, 02-27-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
2026-02-18 H
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).
2026-02-18 H
Reported from HLT (Stand. Com. Rep. No. 354-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
2026-02-13 H
The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Takayama, Keohokapu-Lee Loy, Amato, Hartsfield, Marten, Olds, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and Excused: none.
2026-02-10 H
Bill scheduled to be heard by HLT on Friday, 02-13-26 9:00AM in House conference room 329 VIA VIDEOCONFERENCE.
2026-01-26 H
Referred to HLT, FIN, referral sheet 1
2026-01-21 H
Introduced and Pass First Reading.
2026-01-14 H
Prefiled.

Official Summary Text

RELATING TO AUTOMATED EXTERNAL DEFIBRILLATORS.
DOH; Income Tax Credit; Automated External Defibrillator Devices; Automated External Defibrillator Registry; Places of Public Accommodation; Reporting; 911 Fund
Establishes an income tax credit for automated external defibrillator devices that are installed and placed in service in certain places of public accommodation located in the State, subject to registration requirements. Authorizes the Department of Health to establish a statewide automated external defibrillator registry to collect and maintain certain information. Requires the owner or operator of an automated external defibrillator located in a place of public accommodation to conduct certain maintenance. Requires reporting of certain automated external defibrillator data to the Department of Health. Requires the Department of Health to coordinate with certain entities. Requires the Department of Health to request funds from the 911 Fund for the establishment and maintenance of the automated external defibrillator registry. Effective 7/1/3000. (SD1)

Current Bill Text

Read the full stored bill text

HB1535

HOUSE OF REPRESENTATIVES

H.B. NO.

1535

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

relating
to automated external defibrillators
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION 1.
�
Chapter 235, Hawaii Revised Statutes, is
amended by adding a new section to be appropriately designated and to read as
follows:

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"
�235-
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Automated
external defibrillator subsidization tax credit.
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(a)
�

There shall be allowed to each qualified taxpayer an automated external
defibrillator subsidization tax credit that shall be deductible from the
taxpayer's net income tax liability, if any, imposed by this chapter for the
taxable year in which the tax credit is properly claimed.

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(b)
�
The amount of the tax credit shall be $500
per automated external defibrillator device purchased and installed in a place
of public accommodation with
or more employees
operated by the qualified taxpayer in the taxable year for which the tax credit
is properly claimed, up to a maximum of
$ per qualified
taxpayer per taxable year.

����
(c)
�
If the tax credit under this section exceeds
the taxpayer's income tax liability, the excess of the tax credit over
liability may be used as a credit against the taxpayer's net income tax
liability in subsequent years until exhausted.
�

All claims for the tax credit under this section, including amended
claims, shall be filed on or before the end of the twelfth month following the
close of the taxable year for which the tax credit may be claimed.
�
Failure to meet the filing requirements of
this subsection shall constitute a waiver of the right to claim the tax credit.

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(d)
�
The director of taxation:

����
(1)
�
Shall prepare
any forms that may be necessary to claim a tax credit under this section;

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(2)
�
May require the
taxpayer to furnish reasonable information to ascertain the validity of the
claim for the tax credit made under this section; and

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(3)
�
May adopt rules
under chapter 91 necessary to effectuate the purposes of this section.

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(e)
�
For the purposes of this section:

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"Place of public
accommodation" has the same meaning as in section 489-2.

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"Qualified taxpayer"
means a taxpayer subject to the tax imposed by this chapter who operates a
place of public accommodation with
or more employees.
"

����
SECTION 2.
�
New statutory material is underscored.

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SECTION 3.
�
This Act, upon its approval, shall apply to
taxable years beginning after December 31, 2026.

INTRODUCED BY:

_____________________________

Report Title:

Income
Tax Credit; Automated External Defibrillator Devices; Places of Public
Accommodation

Description:

Establishes
an income tax credit for the purchase and installation of automated external
defibrillator devices by certain places of public accommodation.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.