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Here’s What We’re Following (House, 2024)

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 121 House bills out of 1293
We are following 120 Senate bills out of 1385
241 2678

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.

This year is the second year of a two-year legislative session.  Bills introduced last year are still alive if they are heard by one of this year’s committees and can make this year’s legislative deadlines.  Last year’s House bills that we are following can be found here.  Last year’s Senate bills that we are following can be found here.

2/15/2024 Reviewed Through HB2807 Added to Hearing Notification
This Year’s Bills Start at HB1515
Highest Numbered Bill Now HB2807 Added to Measure Tracking
Bill No. Brief Description Package Identifier Companion
HB1517 Reestablishes the tourism special fund to be expended by HTA and allocates revenues from the TAT .
HB1532 Establishes a tax credit for condo owners whose HOA increases fees for automatic fire sprinkler system required by ordinance. SB2090
HB1537 ConAm: Establishes surcharge on residential investment property valued at $3,000,000 or greater for the purpose of funding public education. SB2056
HB1572 Limits the exclusion from gross income to pensions received for past services provided in the State
HB1592 Increases the maximum amount of conveyance tax revenues allocated to the land conservation fund.
HB1612 Exempts unemployment compensation from state personal income tax beginning in the 2023 tax year. SB2662
HB1613 Establishes refundable income tax credit for installation of residential water catchment system (1000 gallon minimum capacity). SB2797
HB1618 Creates permanent exemption from unemployment insurance contributions and temporary GET and income tax exemption for businesses within federally designated opportunity zone SB2625
HB1620 Reduces the pass-through entity level tax rate and allows the nonrefundable tax credit to be carried forward
HB1628 Imposes the conveyance tax on certain transfers of real property at the lowest tax rate.
HB1634 Prohibits the counties from levying minimum real property taxes upon property that would be greater than the real property tax levied under the county’s standard tax rate for the property.
HB1652 Income tax credit for educational supplies for DOE and head start program teachers, librarians, aides
HB1658 Establishes family leave insurance program, half the cost of which would be paid by a new payroll levy on employers SB2046
HB1660 Requires capital gains to be taxed at ordinary income rates. SB2325
HB1662 Establishes a refundable child tax credit of up to $650 per dependent, phasing out at AGI $115,000 SB2660
HB1675 GET exemption for medical services provided by physicians and APRNs acting as primary care provider.
HB1699 GET exemption for food and medical services House Minority Caucus
HB1700 Eliminates state income tax. House Minority Caucus
HB1707 Amends the amount of total income tax credits available. House Minority Caucus
HB1724 GET exemption for precious metal bullion sales. House Minority Caucus
HB1728 Establishes tax credits for condominium insurance policies. House Minority Caucus
HB1729 Establishes a cost-of-living adjustment factor to annually adjust income tax to the Urban Hawaii Consumer Price Index. House Minority Caucus
HB1732 Kamaaina come home income tax credit. House Minority Caucus
HB1738 Directs DoTax/DBEDT to study feasibility of replacing the income and general excise taxes with a new tax. House Minority Caucus
HB1769 Establishes tax credit for nonpaid family caregivers. Kupuna Caucus SB2473
HB1776 Increases applicable percentage of employment related expenses that may be claimed for the household and dependent care services tax credit, adds new definition of cost of living factor. Keiki Caucus
HB1784 Temporarily reinstates the technology infrastructure renovation tax credit and expands the definition of “technology-enabled infrastructure”. SB2527
HB1788 Adds cap on tax credit for research activities,  additional requirements and certifications to receive tax credit.
HB1790 Exempts qualified disabled veterans from various annual motor vehicle fees and taxes.
HB1803 Reduces the pass-through entity level tax rate and allows the tax credit to be carried forward.
HB1804 Requires that income tax credits established or renewed after 12/31/2024 include a 5-year sunset or an annual 1/3 reduction
HB1805 Adds procedural safeguards for “payment under protest” lawsuits.
HB1806 Conforms statutory provisions for tax appeals with judiciary procedures, allows appeal to be filed within 30 days after “decision” or “final judgment.”
HB1817 Establishes a one time tax amnesty program.
HB1875 Repeals the maximum tax rate of the county transient accommodations tax. Maui County Council SB2206
HB1892 (Part 4): Establishes an income tax credit for the cost of upgrading or converting a qualified cesspool SB2426
HB1910 Establishes a telework tax credit for small business employers who allow 30%+ of employees to telework.
HB1918 Extends the sunset on historic preservation tax credit to 2030, incrementally increases statewide cap. SB2300
HB1947 Reduces the minimum number of years of credited service to be eligible for vested benefit status for service retirement allowance purposes.
HB1957 Amends R&D tax credit to increase cap, extend sunset to 2029, redefine eligible business.
HB1982 Adds a new liquor tax category of “low alcohol by volume spirits beverage” to prevent such beverages from being taxed at the distilled spirits rate.
HB2005 Requires taxpayers be given notice of and opportunity to cure any failure to meet requirements of motion picture, digital media, and film production tax credit.
HB2007 Housing; Short Form
HB2022 Establishes the legislative budget office to produce fiscal analyses and reports on bills impacting state or county finances. SB2644
HB2023 Limits collection of motor vehicle fee delinquencies to five consecutive years.
HB2030 Makes permanent the exemption from school impact fees for housing developed by DHHL. SB2651
HB2034 GET and Use Tax exemption for amounts related to planning, design, financing, or construction for development of Hawaiian home lands. SB2654
HB2057 Establishes an alternative routes general excise tax surcharge to be assessed on the sale of new motor vehicles.
HB2076 Technical corrections to the $600 million appropriation to DHHL by Act 279, SLH 2022. SB2921
HB2081 Increases the TAT by 1 percentage point and adds a per-accommodation minimum tax of $50.
HB2091 Repeals DOE School Impact Fees.
HB2113 Establishes a new Pharmacist Workforce Assessment Fee, to be paid biennially.
HB2120 Allows residents to pay vehicle registration fees biannually.  Limits collectible delinquency to current year plus one back year.
HB2126 Establishes a tax credit for small businesses who provide bonuses for their employees.
HB2178 Establishes a carbon tax and a credit for resident taxpayers. SB2525
HB2187 Non-refundable income tax credit for landlords who lease a unit to a tenant with a pet for 6+ months. SB2874
HB2235 Reclassifies or repeals non-general funds of DLIR.
HB2236 Reclassifies or repeals non-general funds of Dept of Agriculture.
HB2237 Repeals Hazard Mitigation Special Fund.
HB2238 Reclassifies or repeals non-general funds of DAGS.
HB2239 Reclassifies or repeals non-general funds of B&F.
HB2259 New tax on online poker and sportsbook betting based on gross profits of the registrant.  70% for year 1, drops by 5% increments in later years.  Also imposes GET at __%. SB3376
HB2260 New tax on online poker and sportsbook betting based on gross profits of the registrant.  70% for year 1, drops by 5% increments in later years.  Also imposes GET at __%. SB3377
HB2271 Workforce development incentive rebate program
HB2296 Establishes a tax credit for importing renewable fuel.  Amends existing renewable fuels production credit. SB2574
HB2301 Increases the Rental Motor Vehicle Surcharge from $2 to $7. SB2856
HB2307 When a pass-through entity pays Hawaii tax on behalf of its owners, the credit may be carried forward for Hawaii income tax purposes (unlike credit for out-of-state taxes paid). SB2725
HB2341 [ATG-02] Increases cigarette stamp fees and earmarks it for Tobacco Enforcement Special Fund. Governor SB3030
HB2355 [BED-04] Extends sunset date of research activities tax credit.  Consolidates survey and certification requirements.  Adds cap applicable to applicant and related entities. Governor SB3044
HB2360 [BED-10] GET exemption for development of film studio facilities.  Raises annual film credit cap. Governor SB3049
HB2362 [BED-17] ConAm:  Allows counties to issue tax increment bonds, and excludes such bonds from funded debt of the counties. Governor SB3051
HB2363 [BED-19] Conforming statute amendments if BED-17 ConAm is enacted. Governor SB3052
HB2364 [BED-20] Conveyance tax rate increases.  Adds an exemption for a conveyance to an owner-occupant or renter-occupant. Governor SB3053
HB2378 [BUF-07] Moves Hurricane Reserve Trust Fund into the State Treasury.  Other technical amendments. Governor SB3067
HB2381 [BUF-10] Reduces the amortization of the ERS fund from 30 to 20 years following recent actuarial guidance. Governor SB3070
HB2392 [CCA-09] Changes captive insurer law.  Allows for a new captive insurer to be exempt from tax for its first year. Governor SB3081
HB2404 [GOV-01] (Green Affordability Plan) Provides for indexing for inflation income tax brackets, standard deduction, personal exemption, and certain credits. Governor SB3093
HB2406 [GOV-03] Adds a $25 TAT per accommodation to fund a newly created climate health and environmental action special fund. Governor SB3095
HB2413 [GOV-12] Extends the GET exemption for affordable housing and removes annual cap. Governor SB3102
HB2416 [GOV-15] GET and TAT amnesty for converting a transient rental to a long-term rental.  Conveyance tax exemption for real property furnished as a transient accommodation for 18 months beginning January 2023.  Income tax capital gain exemption for certain transient accommodations sold before 2026. Governor SB3105
HB2419 [HHL-05] Removes sunset date on exemption from school impact fees for DHHL developed housing. Governor SB3108
HB2420 [HHL-06] Technical corrections to $600 million appropriation in Act 279, 2022. Governor SB3109
HB2484 [TAX-01] Conforms the Income Tax and Estate/GSTT laws to federal Code as of 12/31/2023. Governor SB3173
HB2485 [TAX-02] Repeals tax clearance certified copy fee.  Adds penalties for failure to report taxable rents.  Increases penalty for misrepresenting the absence of GET in purchase price. Governor SB3174
HB2486 [TAX-03] Authorizes the Department of Taxation to serve administrative subpoenas outside the State. Governor SB3175
HB2487 [TAX-04] Provides deadlines for taxpayers under audit to comply with demands to produce documents and evidence. Documents not produced will be precluded upon appeal unless reasonable cause for nonproduction is shown. Governor SB3176
HB2488 [TAX-05] Requires the chair of the Board of Review to have experience in Hawaii state taxes. Governor SB3177
HB2489 [TAX-06] Permanently exempts senior software developers in the Department of Taxation from civil service. Governor SB3178
HB2494 [TRN-06] Adopts a road usage charge. Authorizes counties to adopt a county level charge.  Repeals the $50 cap on the charge on 7/1/2028. Governor SB3183
HB2504 [UOH-09] Increases the tax on cigarettes by 2c per stick. Benefits several special funds. Governor SB3193
HB2518 Amends the state and county contributions to the Hawaiʻi Employer-Union Health Benefits Trust Fund for employees hired after 6/30/2024. SB2531
HB2519 Amends the composition of the Hawaiʻi employer-union health benefits trust fund board of trustees SB2530
HB2570 Requires out-of-state attorneys appearing in a local court or arbitration to have a GET license number and agree to pay (with local counsel) all state income tax due on Hawaii activities. SB2995
HB2587 Eliminates the income tax for single and heads-of-household filers making less than $20,000 a year or $40,000 a year for joint filers and scale low- and middle-income tax rates more slowly.
HB2589 Establishes a three-year surcharge on the liquor tax.  Repeals 6/30/2027.
HB2616 Earmarks additional barrel tax for the electric vehicle charging system subaccount. SB3309
HB2624 Increases liquor tax rates and earmarks the increase to the substance abuse treatment special fund.
HB2627 GET exemption for medical, dental services for Medicaid, Medicare, or TRICARE recipients SB2169
HB2629 Increases conveyance tax rate.  Repeals separate rate schedule for condo/house where purchaser is ineligible for a homeowner’s exemption.  Overhauls earmarks. SB3005
HB2652 For estate tax purposes, the marital deduction applies to the passage of any property to any immediate family member. SB3289
HB2653 For estate tax purposes, establishes a deduction for the value of closely held business interests. SB3445
HB2660 Revisor’s Bill.  Includes technical changes to income tax and TAT. SB2958
HB2673 Allows part of the GE and fuel taxes generated by the counties to be used to maintain private roadways that are open to the public. SB2178
HB2686 Hikes the TAT, Conveyance Tax with the additional funds to provide stabilization of property insurance. SB3234
HB2687 Doubles the Barrel Tax with the additional funds to support a resilience hub and network grant program that would support protection from extreme weather, resiliency against power outages, and similar.
HB2688 Establishes an additional tax to be paid on the sale of a gasoline powered motor vehicle based on its MPG.
HB2694 Establishes an income tax credit to incentivize the voluntary relinquishment of private water systems. SB2978
HB2700 Establishes the Hawaiʻi wildfire relief fund and corporation to provide compensation for property damage resulting from catastrophic wildfires in the State. SB3344
HB2732 Eliminates state taxes on gasoline and diesel fuel for motor vehicles.
HB2733 Reduces the tax rate by fifty per cent for all tax brackets except the highest four.
HB2734 Increases the capital gains tax rate for individuals and corporations.  For foreign taxpayers and corporations this rate goes to 150%.
HB2741 Sets the tobacco tax for a premium cigar at 50 cents. SB3288
HB2743 Authorizes each county to assess a monthly cesspool pollution fee beginning in 7/1/2025 on real properties containing a cesspool. SB2952
HB2762 Establishes the Hawaii Gaming Commission. Imposes wagering tax on gross gaming revenue. Creates the State Gaming Fund
HB2767 Updates the Renewable Fuels Production Tax Credit SB3360
HB2778 Establishes a surcharge on the state transient accommodations tax for transient vacation rental units located outside a zoned resort area.
HB2779 Incrementally increases the amount of the income tax standard deduction from 2024 to 2031.
HB2780 Incrementally amends income tax rates for every other taxable year beginning after 12/31/2024.
HB2781 Establishes a surcharge on general excise and use taxes, repeal of the county surcharge on state tax
HB2794 Establishes electronic smoking device & e-liquid directory maintained by DoTax, requires annual certification stating compliance with federal regulations SB3385
HB2806 Establishes the Hawaiʻi opioid litigation proceeds special fund.
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