Each year, thousands of bills are introduced in the House and the Senate. It’s typical for the same bill to be introduced in both houses, in which case they get two different bill numbers, one for each. Bills then proceed through the House and Senate, and may be amended, sometimes quite substantially.
| We are following | 194 | House bills out of | 1397 |
| We are following | 150 | Senate bills out of | 1423 |
| 344 | 2820 |
It sometimes takes us a while to catch up to the Legislature, so please be patient!
More information on each bill can be found on the State Legislature’s Website or in our Legislative Tax Bill Service (login required). We will prepare detailed information in the Legislative Tax Bill Service when a bill is scheduled for hearing in a House or Senate committee.
| 2/24/2021 | Reviewed Through | HB1397 |
| Highest Numbered Bill Now | HB1397 | |
| Bill No. | Brief Description | Package Identifier |
| HB3 | Increase PIT, CIT; remove GET exemptions; increase convey. tax | |
| HB4 | Minimum wage, credit for providing healthcare coverage | |
| HB6 | Green fees = surcharge on visitor accommodations | |
| HB7 | Legalize marijuana, subject to NIT and GET | |
| HB16 | Interstate compact to phase out corporate welfare | |
| HB25 | Exempts state unemployment benefits from PIT | |
| HB26 | Exempts state unemployment benefits from PIT (3/1 – 12/31/2020) | |
| HB27 | GET exemption for groceries and non-Rx drugs | |
| HB48 | Short form bill on taxation | |
| HB58 | Changes earmark on conveyance tax to debt service | |
| HB59 | Reclassifies DBEDT special, etc. funds per auditor’s report | |
| HB60 | Reclassifies DCCA special, etc. funds per auditor’s report | |
| HB61 | Reclassifies DHHL and Judiciary special, etc. funds per auditor’s report | |
| HB62 | Reclassifies UH special, etc. funds per auditor’s report | |
| HB63 | Reclassifies ATG and UH special, etc. funds per auditor’s report | |
| HB64 | Reclassifies DOT special, etc. funds per auditor’s report | |
| HB65 | Requires tax clearance for new or renewal professional or vocational license | |
| HB80 | Changes to low income housing credit | |
| HB85 | Short form bill on taxation | |
| HB94 | Creates agricultural import replacement tax credit | |
| HB100 | Doubles invasive species fee (150A-5.3) | |
| HB121 | Caps tobacco tax for large cigars to 50 cents. | |
| HB131 | Indexing adjustments for low-income household renters credit | |
| HB133 | Increases PIT capital gain rate to 9% | |
| HB134 | New, substantial carbon fee (similar to barrel tax) | |
| HB137 | Liquor tax investigations initiated by county referred to DOTAX | |
| HB158 | Extends period for CS adoption to 3/31/2022 | Maui County |
| HB164 | Rate stabilization reserve fund under EUTF | Assn of Counties |
| HB184 | Clarifies filing fee for tax appeals | Judiciary |
| HB192 | Rate stabilization reserve fund under EUTF | Maui County Council |
| HB194 | Extends period for CS adoption to 3/31/2022 | Maui County Council |
| HB238 | Legalizes pot. Earmarks GET for county. NIT sec 280E nonconformity. | |
| HB266 | Short form bill on conveyance tax | |
| HB267 | Short form bill on tax credits | |
| HB276 | Rate stabilization reserve fund under EUTF | |
| HB277 | Short form bill on GE tax | |
| HB278 | Short form bill on taxation | |
| HB279 | Short form bill on taxation | |
| HB280 | Short form bill on TAT | |
| HB283 | For CIT, disallows dividends paid deduction to REITs | |
| HB286 | Requires special CIT reporting for REITs | |
| HB287 | NIT gain exclusion from selling leased fee in a condo to AOAO | |
| HB290 | Repeals military exemption for vehicle weight taxes | |
| HB292 | Tax amnesty | |
| HB295 | Visitor impact fee of $5 per arrival | |
| HB306 | Definitional changes to NIT credit for preceptors | |
| HB316 | Limits gain exclusion for interests in a QHTB to $50,000 | |
| HB318 | Changes RVST to $__ a day | |
| HB321 | Repeal of TAT earmarks to Turtle Bay, Hawaiian center, museum, counties, SLDF | |
| HB322 | CIT manufacturing development tax credit | |
| HB330 | Sugar-sweetened beverage tax; healthy ohana special fund | |
| HB333 | Peer-to-peer car sharing surcharge tax (Ch 251) | |
| HB351 | Short form bill on revenues | |
| HB353 | Legislative aid to county to depend on whether county grants tax incentives | |
| HB359 | Allows casino gaming. $!M application fee. Wagering tax 45% of gross revenues. | |
| HB360 | Revisor’s bill; current version has no tax provisions | |
| HB362 | Increases cap on conveyance tax earmarked to land conservation fund | |
| HB363 | State lottery (exempt from tax as introduced) | |
| HB364 | Adds county surcharge onto TAT | |
| HB367 | Repeals school impact fee exemption for transient accomm. and commercial | |
| HB369 | Increases TAT earmark to special land and development fund | |
| HB370 | NIT exclusion for farming income | |
| HB378 | Low-income housing tax credit of a p‘ship allocated among partners freely | |
| HB383 | State Poker Commission (no tax yet) | |
| HB394 | Earmarks $5M/yr from TAT so mass transportation will be free | |
| HB407 | Rate stabilization reserve fund under EUTF | |
| HB408 | Imposes GET on air transportation beginning and ending on same island | |
| HB432 | Extends state earned income tax credit for 5 years | |
| HB433 | Climate change mitigation impact fee of $__ per day motor vehicle rented | |
| HB436 | Dependent care flexible spending accounts privileged for NIT | |
| HB437 | Establishes nonrefundable child tax credit for lower income households | |
| HB440 | Conveyance tax vacancy surcharge | |
| HB441 | Adopt worldwide combined reporting for NIT (conflicts with bill text) | |
| HB444 | ConAm: surcharge on RPT to increase funding for education | |
| HB445 | Increases estate tax by dropping the exclusion amount to $1 million | |
| HB454 | Cybersecurity and AI business investment tax credit (like old QHTB credit) | |
| HB455 | Solid waste management R&D special fund fed by 1% of State’s general revenues | |
| HB460 | Increases barrel tax to $80/metric ton CO2 by 2030 | |
| HB470 | Specifies SUI rate schedule as C for 2021, D for 2022, E for 2023 | |
| HB476 | Taxes e-liquids used in electronic smoking devices under tobacco tax. | |
| HB483 | Hikes RVST to $8/day for county with population between 125K and 195K | |
| HB485 | Hikes RVST to $8/day (for all counties) | |
| HB510 | Refundable vehicle registration tax credit of $25 for those eligible for food credit | |
| HB514 | On-site early childhood facility tax credit | |
| HB520 | GET affordable housing exemption contingent upon recording regulatory agmt. | |
| HB523 | Surcharge of $20 per transient accommodation guest | |
| HB593 | Tweaks definition of beer to include seltzer beverages for liquor tax purposes | |
| HB594 | Requires NIT credit recipient to show that 75% of employees are Hawaii residents | |
| HB598 | Subjects electronic smoking devices to tobacco tax | |
| HB605 | Housing Savings Accounts (no tax provisions yet) | |
| HB607 | GET exemption for sale of leases in ALOHA homes program | |
| HB611 | Establishes public education stabilization trust fund, earmarks GET to fund it | |
| HB624 | Conveyance tax increased to 3% for investment properties | |
| HB630 | Subjects electronic smoking devices to tobacco tax, sets rates | |
| HB635 | Specifies SUI rate schedule as D for 2021, 2022, 2023 | |
| HB637 | For movie/TV production credit, lowers cap per production, raises aggregate cap | |
| HB638 | GET exemptions for food, medical services, feminine hygiene products | |
| HB682 | Establishes taxation rebalancing and repurposing task force | |
| HB683 | Establishes sustainable aviation fuel program out of barrel tax collections | |
| HB684 | Tax credit to buy or convert to hydrogen-powered buses | |
| HB694 | NIT exemption for taro cultivation and production | |
| HB697 | Exempts a certain amount of UI benefits from PIT | |
| HB709 | Exempts disabled veterans from vehicle weight tax | |
| HB753 | Exempts housing developed by DHHL from school impact fees | |
| HB755 | Exempts housing developed by DHHL from 1% charge for works of art spec. fund | |
| HB761 | Exempts UI benefits from PIT | |
| HB771 | Per drink surcharge added to liquor tax | |
| HB772 | Allows casino gaming, imposes GET at __% of gross income | |
| HB777 | Exempts renovations from works of art 1% charge on capital appropriations | |
| HB788 | Conveyance tax hike, earmarks revenues | |
| HB791 | PIT credit for teacher expenses | |
| HB805 | TAT green fee surcharge of $40 per guest | |
| HB830 | Extends important agricultural lands credit to 2030 | |
| HB836 | NIT credit for employers allowing telework | |
| HB843 | Extends movie/TV production credit to 2035 | |
| HB845 | Removes aggregate cap on movie/TV production credit | |
| HB846 | Hikes aggregate cap on movie/TV production credit, removes per-production cap | |
| HB868 | Caps tobacco tax for large cigars to 50 cents. | |
| HB870 | Conforms NIT treatment of PPP loan recipients with federal law | |
| HB874 | [AGR-06] Extends important ag. lands credit, but delays credit for 3 years | Governor |
| HB908 | [BED-10] Extends low-income housing tax credit by 5 years | Governor |
| HB912 | [BED-14] Per-taxpayer cap to research activities credit, consolidates processing | Governor |
| HB933 | [BUF-20] Suspends annual required contributions to EUTF for FY 2024-25 | Governor |
| HB935 | [BUF-23] Reduces post retirement allowances under ERS for new employees | Governor |
| HB937 | [BUF-25] Raids special funds | Governor |
| HB938 | [BUF-26] Suspends earmarks on conveyance tax for FY 2022-23 | Governor |
| HB939 | [BUF-27] Suspends half of earmark on TAT for counties for FY 2023 | Governor |
| HB967 | [HHL-06] Exempts housing developed by DHHL from GET | Governor |
| HB989 | [HTH-07] Creates accessible parking special account, funds with vehicle reg. fees | Governor |
| HB993 | [HTH-11] Taxes e-liquids used in electronic smoking devices under tobacco tax. | Governor |
| HB994 | [HTH-12] Sugar-sweetened beverage tax; healthy ohana special fund | Governor |
| HB995 | [HTH-13] Removes ceiling on dietitian licensure special fund | Governor |
| HB1005 | [LBR-02] Specifies SUI rate schedule as D for 2021, F for 2022, G for 2023 | Governor |
| HB1041 | [TAX-01] Conformity to the IRC as of 12/31/2020 for NIT, Estate Tax, and GSTT | Governor |
| HB1042 | [TAX-02] Changes deadline for HW-2 to 1/31, same as federal, adds penalties | Governor |
| HB1043 | [TAX-03] TAT technical fixes, changes penalty for failure to register to civil fine | Governor |
| HB1044 | [TAX-04] Enlarges class of taxpayers required to Efile; other technical amdts | Governor |
| HB1045 | [TAX-05] Updates information returns required by collectors of rent and TA rent | Governor |
| HB1046 | [TAX-06] Allows DOTAX to set license/permit and user fees by rule | Governor |
| HB1047 | [TAX-07] GET licenses must be renewed biennially | Governor |
| HB1048 | [TAX-08] Technical amendments to tobacco, liquor, fuel taxes | Governor |
| HB1049 | [TAX-09] Technical cleanup | Governor |
| HB1050 | [TAX-10] Consolidates BOR into one for whole state | Governor |
| HB1098 | Specifies SUI rate schedule as __ for 2021, 2022, 2023 for small business employers | |
| HB1113 | Reclassifies DHS special, etc. funds per auditor’s report | |
| HB1114 | Reclassifies Hawaii public housing auth. special, etc. funds per auditor’s report | |
| HB1116 | Conforms NIT to Pub. L. no. 116-260 provisions on taxable income and deductibles | |
| HB1141 | New $1/day rental motor vehicle emissions surcharge tax on top of RVST | |
| HB1142 | GET surcharge of 1% on sale of gas-powered car or pickup truck $50K or more | |
| HB1144 | GET exemption for interisland transportation / loading of livestock | |
| HB1145 | Requires that new tax credits include either a 5-year sunset or gradual reduction | |
| HB1146 | Extends period for CS adoption to 12/31/2021 | |
| HB1151 | GET exemption for products produced on lands leased from Agribusiness Dev Corp | |
| HB1153 | Barbers Point upgrade tax credit | |
| HB1155 | GET surcharge for Kona coffee farmers | |
| HB1156 | Eliminates per-production and aggregate caps on motion pic/TV production credit | |
| HB1165 | Broadens permissible uses of $1M earmarked from TAT for Hawaiian center | |
| HB1171 | Short form bill relating to taxation | |
| HB1172 | Changes motion pic/TV production credit certifier to HGIA | |
| HB1173 | Halves the per-system cap amounts for renewable energy technology credit | |
| HB1174 | Extensive changes to motion pic/TV production credit | |
| HB1177 | Doubles caps on household and dependent care services credit | |
| HB1178 | Adds a refundable child tax credit as 20% of federal | |
| HB1180 | Reduces barrel tax but triples amount earmarked for energy security special fund | |
| HB1182 | Specifies SUI rate schedule as D for 2021, E for 2022, F for 2023 | |
| HB1184 | GET exemption for sale of precious metal bullion | |
| HB1188 | One-year GET exemption for businesses affected by COVID related shutdowns | |
| HB1199 | Suspends earmarks on conveyance tax for FY 2022-23 | |
| HB1201 | DOTAX to share information to enforce tip credit for minimum wage purposes | |
| HB1203 | Requires tax audit of telecommunications carriers | |
| HB1207 | Removes earmarks from the barrel tax | |
| HB1208 | ConAm: remove exclusivity of counties’ power over RPT | |
| HB1209 | Contingent on ConAm, refund income taxes and assess RPT | |
| HB1232 | Requires ad for TA to include GET and county short-term rental permit numbers | |
| HB1241 | Deletes caps on important agricultural land credit | |
| HB1268 | Raises PIT highest bracket from 11% to 16% for six years | |
| HB1270 | Suspends many GET exemptions 7/1/2021-6/30/2025; imposes TOT on rents derived | |
| HB1273 | Public disclosure of credit recipients for motion pic/TV, research, enterprise zones | |
| HB1278 | Specifies SUI rate schedule as C for 2021, D for 2022 | |
| HB1296 | Repeals tobacco related special funds | |
| HB1297 | Makes all special funds pay central service 5% charge, repeals some earmarks | |
| HB1298 | Raids 320 special funds | |
| HB1299 | Repeals hundreds of non-general funds | |
| HB1307 | Forms a commission on fiscal responsibility | |
| HB1313 | Fuel tax greatest of set price/gal., __% of wholesale price, tax paid by retailer | |
| HB1314 | County surcharge on TAT, requires minimum RPT, increases home exemption | |
| HB1316 | Allows DOH to charge fees to manufacturers for waste/litter management | |
| HB1319 | Major barrel tax hike, PIT credit for lower income taxpayers | |
| HB1328 | Tobacco tax on electronic smoking devices at 70% of retail price, hikes permit fees | |
| HB1329 | Taxes e-liquids and electronic smoking devices under tobacco tax. | |
| HB1334 | Emissions surcharge added to RVST | |
| HB1368 | Eliminates per-production and aggregate caps on motion pic/TV production credit | |
| HB1373 | Special conveyance tax on oceanfront property, goes to beach preservation | |
| HB1388 | Removes PIT deduction for second home mortgage interest | |
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