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Here’s What We’re Following (Senate)

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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.

It sometimes takes us a while to catch up to the Legislature, so please be patient!

We are following 194 House bills out of 1397
We are following 151 Senate bills out of 1423
345 2820

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.

3/15/2021 Reviewed Through SB1423
Highest Numbered Bill Now SB1423
Bill No. Brief Description Package Identifier
SB5 Housing Savings Accounts (no tax provisions yet)
SB13 Conveyance tax hike, exemptions, earmark
SB18 Empty Homes Tax
SB19 Conveyance tax surcharge on flip transactions (25% net proceeds)
SB23 Repeals vehicle license recovery fees
SB26 Revives Individual Housing Accounts
SB56 Omnibus tax increase bill: income, GET, conveyance
SB122 Short form bill on taxation
SB138 Tobacco tax hike
SB139 TAT changes allocation % to counties
SB148 Writ of possession requires proof of GET / TAT payment
SB149 Civil forfeiture proceeds to be used for public education purposes
SB154 Increases PIT capital gain rate to 9%
SB155 Peer-to-peer car sharing surcharge tax (Ch 251)
SB177 Caps tobacco tax for large cigars to 50 cents.
SB180 Handling fees for deposit beverage program to be indexed for inflation
SB202 Removes PIT deduction for second home mortgage interest
SB223 Requires contractors to get tax clearances
SB271 Short form bill on tax rebates
SB272 Short form bill on tax exemptions
SB273 Short form bill on tax credits
SB275 Short form bill on taxation
SB276 Raises PIT highest bracket from 11% to 16% for six years
SB302 Increases tax credit for low-income household renters
SB311 New, substantial carbon fee (similar to barrel tax)
SB320 Identification of and penalties on tax preparers
SB339 Extends Important Agricultural Land Tax Credit
SB341 Establishes NIT exemption for taro, taro products, associated land
SB355 Reduced vehicle registration for 50% disabled veterans
SB358 PIT deduction for contributions to a 529 college savings program
SB359 Interstate compact to phase out corporate welfare
SB361 GET exemption for foods and food ingredients
SB384 Clarifies filing fee for tax appeals Judiciary
SB444 Rate stabilization reserve fund under EUTF Maui County Council
SB446 Extends period for CS adoption to 3/31/2022 Maui County Council
SB457 Extends period for CS adoption to 3/31/2022 Maui County
SB468 Repeals school impact fee exemption for transient accomm. and commercial
SB471 Increases annual cap on conveyance tax earmarked to land conservation fund
SB478 NIT exclusion for farming income
SB491 Doubles invasive species fee (150A-5.3)
SB493 Earmarks barrel tax for new carbon positive special fund
SB496 Agricultural import replacement income tax credit
SB497 Food manufacturing development income tax credit
SB511 Additional tobacco tax for litter abatement special fund
SB514 Constitutionally required NIT credit or transfer to budget reserve
SB525 Makes tax clearances prerequisite to getting entity certifcate of good standing
SB531 Interstate compact to phase out corporate welfare
SB541 Sugar-sweetened beverage tax; healthy ohana special fund
SB546 Major barrel tax hike, PIT credit for lower income taxpayers
SB561 State lottery (exempt from tax as introduced)
SB565 Tweaks definition of beer to include seltzer beverages for liquor tax purposes
SB594 Allows nonprofits with liability <$100 to skip periodic returns
SB608 GET exenption for groceries and non-Rx drugs
SB614 Exempts UI benefits from PIT
SB621 Subjects electronic smoking devices to tobacco tax
SB626 Requires tax audit of telecommunications carriers
SB642 Adds county surcharge onto TAT
SB644 Adjusts earmark on TAT for special land and development fund
SB645 Allows CS adoption by 12/31/2021, allows CS funds for affordable housing
SB646 Hikes RVST to $8/day for county with population between 125K and 195K
SB656 Lowers skim of CIP appropriations to works of art special fund from 1% to 0.5%
SB659 Low-income housing tax credit of a p‘ship allocated among partners freely
SB662 Requires that new tax credits include either a 5-year sunset or gradual reduction
SB666 Green fee surcharge of $40 per transient accommodation guest until 6/30/2021
SB682 Specifies SUI rate schedule as C for 2021, D for 2022, E for 2023
SB699 Removes cap on conveyance tax earmark to land conservation fund
SB704 Legalizes marijuana and taxes transactions like other businesses
SB718 Surcharge of $20 per transient accommodation guest
SB723 Removes PIT deduction for second home mortgage interest
SB747 0.1% surcharge on GET where top exec is paid 100x median income of employees
SB755 Requires rental vehicle lessors to offer option for lessee to contribute to DLNR
SB756 EV charing program, HD1 will contain barrel tax reallocations
SB767 Legalizes marijuana and taxes transactions like other businesses
SB774 Pollution assmt. added to RVST, phases in to $10/day by 2030; tax credit
SB775 TAT adjusted for visitor arrival increase or decrease
SB779 Makes TAT sharing with counties contingent on new housing development
SB785 For CIT, disallows dividends paid deduction to REITs
SB786 Requires special CIT reporting for REITs
SB787 Makes revenue estimates public, requires methodology and assumptions
SB815 Establishes public education stabilization trust fund, earmarks GET to fund it
SB816 State lottery, to benefit school operations and UH facilities and operations
SB818 Allows DOTAX to do nonjudicial foreclosure of vacant residential property
SB849 GET exemptions for food, medical services, feminine hygiene products
SB852 Reduces taxpayer penalties
SB853 State lottery (exempt from tax as introduced)
SB854 One-time tax amnesty program
SB867 Extends low income housing credit sunset 235-110.8
SB868 Creates income brackets for low-income household renters credit
SB871 Conveyance tax increased to 3% for investment properties
SB887 Rate stabilization reserve fund under EUTF
SB888 Clarifies “renewable feedstocks” for renewable fuels production tax credit
SB894 Taxes e-liquids and electronic smoking devices under tobacco tax.
SB916 Broadens permissible uses of  $1M earmarked from TAT for Hawaiian center
SB919 GET exemption for sales af advertising by radio stations
SB921 Extensive changes to motion pic/TV production credit
SB926 Repeal of TAT earmarks to Turtle Bay, Hawaiian center, museum, counties, SLDF
SB927 Limits gain exclusion for interests in a QHTB to $50,000
SB932 Changes motion pic/TV production credit certifier to HGIA
SB937 Public disclosure of credit recipients for motion pic/TV, research, enterprise zones
SB954 Allows taxpayers to purchase wagering winnings waivers for PIT
SB965 DOTAX to share information to enforce tip credit for minimum wage purposes
SB985 Deletes caps on important agricultural land credit
SB989 Environmental impact fee, hike in RVST
SB990 Allows adoption or modification of county surcharges to GET
SB998 HART board members appointed by legislature to become voting members
SB1023 Adds TAT earmarks for Bishop Museum and Iolani Palace
SB1028 [AGR-06] Extends important ag. lands credit, but delays credit for 3 years Governor
SB1062 [BED-10] Extends low-income housing tax credit by 5 years Governor
SB1066 [BED-14] Per-taxpayer cap to research activities credit, consolidates processing Governor
SB1087 [BUF-20] Suspends annual required contributions to EUTF for FY 2024-25 Governor
SB1089 [BUF-23] Reduces post retirement allowances under ERS for new employees Governor
SB1091 [BUF-25] Raids special funds Governor
SB1092 [BUF-26] Suspends earmarks on conveyance tax for FY 2022-23 Governor
SB1093 [BUF-27] Suspends half of earmark on TAT for counties for FY 2023 Governor
SB1121 [HHL-06] Exempts housing developed by DHHL from GET Governor
SB1143 [HTH-07] Creates accessible parking special account, funds with vehicle reg. fees Governor
SB1147 [HTH-11] Taxes e-liquids used in electronic smoking devices under tobacco tax. Governor
SB1148 [HTH-12] Sugar-sweetened beverage tax; healthy ohana special fund Governor
SB1149 [HTH-13] Removes ceiling on dietitian licensure special fund Governor
SB1159 [LBR-02] Specifies SUI rate schedule as D for 2021, F for 2022, G for 2023 Governor
SB1195 [TAX-01] Conformity to the IRC as of 12/31/2020 for NIT, Estate Tax, and GSTT Governor
SB1196 [TAX-02] Changes deadline for HW-2 to 1/31, same as federal, adds penalties Governor
SB1197 [TAX-03] TAT technical fixes, changes penalty for failure to register to civil fine Governor
SB1198 [TAX-04] Enlarges class of taxpayers required to Efile; other technical amdts Governor
SB1199 [TAX-05] Updates information returns required by collectors of rent and TA rent Governor
SB1200 [TAX-06] Allows DOTAX to set license/permit and user fees by rule Governor
SB1201 [TAX-07] GET licenses must be renewed biennially Governor
SB1202 [TAX-08] Technical amendments to tobacco, liquor, fuel taxes Governor
SB1203 [TAX-09] Technical cleanup Governor
SB1204 [TAX-10] Consolidates BOR into one for whole state Governor
SB1232 Temporarily hikes the liquor tax
SB1237 Halves the per-system cap amounts for renewable energy technology credit
SB1240 Conforms NIT to Pub. L. no. 116-260 provisions on taxable income and deductibles
SB1253 GET exemption for interisland transportation / loading of livestock
SB1254 Conforms NIT treatment of PPP loan recipients with federal law
SB1264 Changes food/excise tax credit to $150 for Hawaii earned inc & FAGI < $30K
SB1265 Hikes GET base rate to 4.5%, doubles food/excise tax credit
SB1266 Hikes GET base rate to 4.5% om 2031, doubles food/excise tax credit
SB1290 Requires DLIR to withhold state income taxes from unemployment benefits
SB1293 Suspends many GET / Use exemptions 7/1/2021-6/30/2023
SB1300 Increases estate tax by dropping the exclusion amount to $1 million
SB1302 Adopt worldwide combined reporting for NIT (conflicts with bill text)
SB1309 GET surcharge of 10% on sale of gas-powered car or pickup truck $60K or more
SB1312 Imposes sustainable tourism tax of 1.5% on top of TAT and TOT
SB1315 Food manufacturing income tax credit (creditable expenses not speciifed)
SB1316 Agricultrual production tax credit (creditable expenses not speciifed)
SB1321 Allows casino gaming. $!M application fee. Wagering tax  45% of gross revenues.
SB1325 Suspends earmarks on conveyance tax for FY 2022-23
SB1354 Amends liquor tax definition of cooler beverage
SB1376 Legalizes marijuana and imposes 6% surcharge GET
SB1422 Tax imposed on nonresident buyer of residential realty, any buyer of TA
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