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Here’s What We’re Following (House, 2023)

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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!  During bill introduction we update this page often.

We are following 164 House bills out of 1514
We are following 134 Senate bills out of 1618
298 3132

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.

1/31/2023 Reviewed Through HB1514
This Year’s Bills Start at HB1
Highest Numbered Bill Now HB1514
Bill No. Brief Description Package Identifier
HB34 Deletes as a source of funds for the works of art special fund appropriations for renovations.
HB35 Amends reporting required for non-general funds.
HB36 Abolishes non-general funds of DoE per auditor’s recommendations.
HB37 Abolishes non-general funds of OHA per auditor’s recommendations.
HB38 Reclassifies HRD special fund as a revolving fund per auditor’s recommendation.
HB39 Abolishes or reclassifies non-general funds of DOTAX per auditor’s recommendations.
HB40 Provides a tax credit to taxpayers and makes deposits to rainy day and OPEB funds.
HB41 Requires businesses to include GET amount in any price tag.
HB43 Requires an audit of the DOH deposit beverage container program.
HB71 Requires a GET number before summary possession proceedings are allowed.
HB74 GET exemption for servicing and maintenance of certain helicopters.
HB82 Expands eligibility for the health care preceptor tax credit.
HB147 Changes vehicle weight tax exemption from active military personnel to certain veterans.
HB148 Surcharge on conveyance tax for prolonged vacant property.
HB149 Requires a corporation with foreign subsidiaries to report them and apportion their business income.
HB150 Income tax rate hike, establishes new 12% and 13% brackets.
HB151 Changes estate tax exclusion amount to $___, denies exemption to nonresidents.
HB154 Exempts state residents from the TAT.
HB211 Establishes requirements for transient accommodations brokers.
HB232 Taxes capital gains at the same rate as ordinary income. Working Families Legis. Caucus
HB233 Establishes refundable child tax credit payable monthly. Working Families Legis. Caucus
HB234 Disallows dividends paid deduction for real estate investment trusts. Working Families Legis. Caucus
HB237 Legalizes cannabis.  Establishes new tax of 5%-15% on cannabis products, exempts from GET.
HB240 GET exemption for medical services provided by physicians and APRNs acting as primary care provider.
HB241 Adjusts thresholds and credit %ages for credit for household and dependent care services.
HB271 Allows for a % of GE and fuel taxes to be used for maintenance of private roadways that are open to the public.
HB276 Tax credit for making available parking spaces for peer-to-peer car sharing.
HB279 Allows for a % of GE and fuel taxes to be used for maintenance of private roadways that are open to the public.
HB284 GET exemption for cultivation and production of unprocessed taro.
HB286 Conveyance tax hike for non owner occupied residential; change to earmark.
HB292 Suspends net income tax upon constitutional amendment giving State real property taxing authority.
HB293 ConAm authorizing the State to exercise real property taxing authority.
HB311 GET exemption for sale of machinery, fuel, chemicals, seed, hui, animals, etc. related to kalo farming.
HB337 Raises the maximum tax on capital gains to 9% for individuals and 5% for corporations.
HB343 Establishes rate stabilization reserve fund, caps contributions to OPEB trust fund.
HB344 Legalizes sports wagering and imposes a tax of __% of receipts on licensees.  Also imposes GET of __%.
HB348 Allows counties to establish annual payment in lieu of RPT for renewable energy production.
HB351 Tax credit for condo owners whose maint. Fees are increased for a fire system retrofit.
HB379 Amends the definition of “covered employer” in the Hawaiʻi Retirement Savings Act.
HB389 Carbon sequestration tax credit.
HB398 Establishes refundable job creation income tax credit.
HB399 Tax credit for offering positions to qualified interns in work-based learning programs.
HB400  Income tax credit for employers that make available child care services to their employees.
HB440 Establishes an income tax credit for certain cesspool upgrades. Environmental Legis. Caucus
HB442 Imposes visitor green fees. Environmental Legis. Caucus
HB469 Establishes annual Hawaii state dividend fund payments from a newly established special fund.
HB492 EITC increase to 25% of federal EITC
HB493 Amends the income brackets and credit amounts of the refundable food/excise tax credit.
HB501 Imposes mileage-based road usage charge.  Allows deduction for fuel tax paid corresponding to the mileage.
HB513 Establishes a telework tax credit for small business employers who allow telework for at least 30% of their employees. Small Business Workgroup
HB514 Requires businesses to include GET amount in any price tag. Small Business Workgroup
HB515 For film/TV production credit, tweaks qualification requirements, raises aggregate state cap but lowers per-production limit. Small Business Workgroup
HB537 Establishes a tax equal to seventy per cent of the manufacturer’s list price for electronic smoking devices and e-liquid products.
HB543 Establishes an income tax credit for taxpayers who purchase and install a whole house water filter system.
HB561 Requires tax credits to sunset or face a 1/3 annual reduction after five years.
HB567 Exempts DHHL housing development from GET and school impact fees. Native Hawaiian Affairs Caucus
HB590 Removes cap on conveyance tax earmark for Land Conservation Fund.
HB607 Tax credit for producers shipping agricultural products interisland.
HB608 Organic foods production tax credit of 100% of qualified expenses up to $50K.
HB610 Establishes the farm workforce retention tax credit for farm employers or owners of farm employers who employ eligible farm employees.
HB612 Creates an income tax credit up to $10,000  to alleviate the high costs of production for farmers, ranchers, and fishers.
HB613 Establishes the real property tax exemption special fund.
HB619 Establishes an income tax credit for qualified small farms  that donate eligible food products or prepared food to food banks or food pantries.
HB623 Exempts foods and medical services products from the general excise tax. House Minority Caucus
HB624 Decreases the tax burden on lower income workers by reducing the income tax rate to zero for all but top brackets of income earned. House Minority Caucus
HB625 Establishes an annual general excise tax holiday House Minority Caucus
HB662 Exempts medical services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits from the general excise tax.
HB682 Provides a carpooling income tax credit for qualified commuters.
HB687 Exempts food products from the general excise tax.
HB688 Exempts medical services from the general excise tax.
HB689 Reduction in GET to 3%.
HB700 Suspends the state fuel tax for the period of July 1, 2023, to June 30, 2024.
HB750 Establishes the dam and appurtenance improvement tax credit for expenditures for dam and appurtenance improvements that bring dams and appurtenances up to code.
HB753 Establishes a nonrefundable individual income tax credit for expenses paid to retrofit a residence with wind resistive devices.
HB787 Establishes the Commission on Fiscal Responsibility within the Department of Taxation.
HB798 Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations.
HB820 Establishes TAT rate of 25% for rentals of less than 30 days.
HB825 Excludes income received from deferred compensation retirement plans from the state income tax for certain taxpayers.
HB855 GET exemption for diapers
HB857 Repeals the Corporate Income Tax Statues
HB858 Reduces the income tax rate by three per cent for all but top brackets of income earned
HB886 Eliminates the home mortgage interest deduction for second homes under Hawaiʻi income tax law.
HB887 Exempts medical services from the general excise tax.
HB890 Amends the taxes withheld on the amount realized by nonresidents from the disposition of Hawaiʻi residential real property from 7.25% to 75%
HB898 Establishes a three-year surcharge on the liquor tax.
HB908 Amends the amount of conveyance tax to be deposited into the land conservation fund.
HB918 Establishes the Hawaiʻi gaming control commission. Imposes wagering tax on gross receipts. Authorizes a 10-year license for 1 poker and sportsbook gaming facility in a special district.
HB932 Changes the total amount of motion picture, digital media, and film production income tax credits allowed per year.
HB935 GET exemption for hearing aids.
HB938 Tax Credit for employers who create on-site early childhood facilities.
HB944 Establishes a job creation income tax credit for employers who increase the number of full-time employees in the State and make certain capital investment expenditures.
HB945 GET reduction and exemption SNAP/WIC groceries and nonprescription drugs.
HB947 Establishes a food manufacturer tax credit.
HB954 Changes the amount of the state earned income tax credit to an unspecified percentage of the federal earned income tax credit.
HB956 Allocates TAT revenues to the natural resource management special fund and the Hawaiʻi Tourism Authority. Repeals the allocation of TAT revenues to the special land and development fund.
HB982 [ATG-04] Increases fees for selling tobacco tax stamps.  Increases funding limits for special fund controlled by Attorney General. Governor
HB990 [BED-05] Consolidates the survey and certification requirements for the research activities tax credit.  Imposes a cap per taxpayer (including related entities). Governor
HB997 [BED-12] ConAm providing that the legislature may authorize political subdivisions, such as counties, to issue tax increment bonds which would not count toward the debt limit. Governor
HB1049 [GOV-01] Adds new tax credit for teacher’s expenses. Increases the amounts for the income tax brackets, personal exemption amount and standard deduction amounts. Governor
HB1050 [GOV-02] GET exemption for certain groceries, feminine hygiene products, incontinence products & over the counter drugs. Governor
HB1051 [GOV-03] Establishes the visitor green fee program.  Charges nonresidents annual fee of $50 to use state-owned natural resources. Governor
HB1052 [GOV-04] Establishes the Climate Impact Special Fund, allocates five cents per barrel from the barrel tax to the Climate Impact Special Fund. Governor
HB1054 [GOV-06] GET exemption for construction of affordable housing units. Governor
HB1055 [HHL-03] GET exemption for DHHL housing/homestead lot development. Governor
HB1077 [HTH-07] Amends tobacco tax law to include e-cigs.  Hikes licensing fees. Governor
HB1084 [HTH-17] Substantial hikes in the liquor tax. Governor
HB1100 [TAX-01] Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to Internal Revenue Code. Governor
HB1101 [TRN-01] Exempts the State from county stormwater user fees. Governor
HB1103 [TRN-03] Emergency appropriation for newly established special fund to the Department of Transportation Highways Division’s Electric Bicycle and Electric Moped Rebate Program. Governor
HB1110 [TRN-11] Establishes road usage charge for electric vehicles, eliminates vehicle registration surcharge for electric vehicles. Governor
HB1121 Income tax exemption for the gain realized from leased fee interest sale upon leasehold conversion.
HB1126 Increases the personal exemption for income tax for inflation biannually.
HB1127 Increases the standard deduction for income tax for inflation biannually.
HB1135 Phases out the GET on groceries and nonprescription drugs.
HB1141 Eliminates the individual income tax for low income single filers and heads of households, increases the income tax rate more slowly for low- and medium—income filers.
HB1143 Exempts feminine hygiene products from the general excise tax.
HB1146 Establishes a carbon emissions tax credit. Expands the environmental response, energy, and food security tax to include carbon emissions.
HB1153 Requires every state public-private partnership contract of a certain value to be subject to legislative approval in the form of the adoption of a concurrent resolution.
HB1162 Establishes a visitor impact fee program. Establishes the Environmental Legacy Commission.
HB1171 Establishes a visitor security surcharge for the purpose of recruiting and retaining police offices.
HB1190 Establishes a wealth asset tax.
HB1193 Changes to tax credits for research activities: Extends the repeal date, Adds an unspecified amount cap amount, Consolidates the survey and certification requirements.
HB1202 Requires employers to provide a minimum amount of paid sick leave and supplemental paid sick leave to employees under certain public health emergency conditions.
HB1203 Establishes an employer child care tax credit.
HB1207 Simplifies the tax structure to four brackets and reduces the tax rate.
HB1211 Increases the conveyance tax rate for certain properties.
HB1216 Establishes the Hawaii cannabis regulatory authority ,regulates the personal use of small amounts of cannabis, imposes taxes upon cannabis sales
HB1223 Establishes a teacher loan program, Allows the loan to be forgiven after 5 yearsof teaching in a hard-to-fill position.
HB1225 Establishes a landlord low-income tenant tax credit.
HB1237 Establish a green user fee program to collect user fees for certain state parks.
HB1252 Requires that electric vehicle ready parking for new construction be integrated as a criterion in the low-income housing tax credit qualified allocation plan.
HB1271 Establishes a three-year pilot project that authorizes a vehicle with a single occupant to use the zipper lane for a fee.
HB1273 Repeals Chapters 236D and 236E inheritance and estate tax.
HB1288 Repeals Tip Credit
HB1314 Requires productions to provide evidence of reasonable efforts to comply with all requirements to qualify for the motion picture digital media, and film production income tax
credit.
HB1327 Establishes a state income tax credit for qualified expenses for educational supplies purchased by educators.
HB1351 Amends the conveyance tax by adding a fee schedule for properties that are sold by foreign entities or non-resident foreign nationals.
HB1352 Establishes the short-time compensation program.
HB1362 Authorizes certain entities to elect to pay Hawaiʻi income tax at the entity level through pass-through entities.
HB1363 Extends the period in which a county may adopt a surcharge on state tax, Temporarily authorizes counties to amend the rates and uses of the surcharge.
HB1364 Renames the refundable food/excise tax credit and makes the credit nonrefundable. Authorizes the Department of Taxation to issue the tax credit to taxpayers.
HB1368 Expands the Hospital Sustainability Program and makes the program permanent. Increases the fee cap on various hospital sustainability fees.
HB1369 Makes permanent and amends the Nursing Facility Sustainability Program.  Repeals chapter 346E, Hawaii Revised Statutes, relating to the Nursing Facility Tax.
HB1372 Increases the tip credit to be twenty per cent of the minimum wage.
HB1375 Establishes the destination management agency. Establishes the tourism special fund, which receives an allocation from TAT revenue. Repeals the Hawaiʻi tourism authority.
HB1383 Establishes Agricultural import replacement tax credit.
HB1384 Establishes Manufacturing development tax credit.
HB1388 Establishes Natural resource management special fund; Repeals the allocation of transient accommodations tax revenues to the special land and development fund.
HB1410 Establishes a reverse vending machine endowment subaccount within the deposit beverage container deposit special fund to purchase and maintain reverse vending machines.
HB1415 Requires the PUC to administer an electric vehicle charging system loan program for installing eligible electric vehicle charging systems.
HB1423 Modifies definition of “tobacco products” in include electronic smoking devices. Establishes a tax of ten per cent for the wholesale price for electronic smoking devices.
HB1425 Legalizes, regulates, and taxes cannabis and manufactured cannabis products for adult use.
HB1429 Reduces GET on the retail sale of groceries and nonprescription medication. Preserves the county surcharge on tax and the general excise tax on wholesales.
HB1436 Requires DBEDT to publish on its website the names of the qualified productions and the amount of the tax credits certified per qualified production per filing year.
HB1447 Establishes Native plant preservation tax credit.
HB1450 Expands the definition of preceptor to allow for improved accessibility for providers to receive income tax credits.
HB1456 Conforms state debt limit statements law to include tax increment bonds if a constitutional amendment authorizes.
HB1457 Proposes amendments to the Constitution of the State of Hawaii to expressly provide that the Legislature may authorize the Counties to issue tax increment bonds.
HB1471 Amends the income tax law to apply to the total income of certain nonresident employees who telework.
HB1479 Extends the period in which a county may adopt a surcharge on state tax, under certain conditions.
HB1483 Reduces and eliminates GET for the sale of groceries that are eligible under SNAP/WIC. Reduces and eliminates GET on nonprescription drugs, medical supplies, and durable medical equipment .
HB1494 Clarifies requirements, claiming the motion picture, digital media, and film production income tax credit. Increases the annual cap, Expands the definition of qualified production.
HB1498 Establishes a carbon emissions tax credit. Expands the environmental response, energy, and food security tax to include carbon emissions.
HB1507 Ensures that the $600,000,000 appropriated to the department of Hawaiian home lands in Act 279, Session Laws of Hawaiʻi 2022, is available for expenditure until June 30, 2025.
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