2024 Legislative Tax Measures

This page will hold our grids of 2024 Legislative Tax Measures covered so far in this session. For the latest grid, please scroll down.

Please check out our lists of bills we are watching:

Below are our lists of 2024 Legislative Tax Measures.

The first page of the list is the list of bills introduced by the Executive Branch.  These are organized by agency:

  • AGR = Dept. of Agriculture
  • BED = Dept. of Business, Economic Development, and Tourism
  • BUF = Dept. of Budget and Finance
  • CCA = Dept. of Commerce and Consumer Affairs
  • HHL = Dept. of Hawaiian Home Lands
  • HTH = Dept. of Health
  • LNR = Dept. of Land and Natural Resources
  • PSD = Dept. of Public Safety
  • TAX = Dept. of Taxation
  • TRN = Dept. of Transportation

Subsequent pages in the list are organized by tax type, and within tax type by bill number.

Numbers in strikethrough text are measures that appear to be dead, either because they missed a deadline or because they were deferred by a committee hearing the measure.  However, no measure is permanently dead until the legislative session adjourns.

Here is our first list.

SB 3109 SD 1 HD 2 CD 1

SUBJECT: MISCELLANEOUS, Technical Correction to $600 Million 2022 DHHL Appropriation

BILL NUMBER: SB 3109 SD 1 HD 2 CD 1

INTRODUCED BY: Conference Committee

EXECUTIVE SUMMARY: Gives practical effect to the intent of the Legislature that funds appropriated in Act 279, Session Laws of Hawaiʻi 2022, be available for expenditure by depositing unexpended and unencumbered funds that are set to lapse on June 30, 2024 into the “Act 279 Special Fund” and appropriates funds out of this newly created special fund.  Lapses unencumbered monies in the Act 279 Special Fund on June 30, 2026. Continue reading SB 3109 SD 1 HD 2 CD 1

SB 2958 HD 1

SUBJECT: INCOME, TRANSIENT ACCOMMODATIONS, Revisor’s Bill

BILL NUMBER: SB 2958 HD 1

INTRODUCED BY: SB by KOUCHI; HB by SAIKI

EXECUTIVE SUMMARY: Amends or repeals various provisions of the Hawaiʻi Revised Statutes or the Session Laws of Hawaiʻi for the purposes of correcting errors and references, clarifying language, or deleting obsolete or unnecessary provisions. Continue reading SB 2958 HD 1

SB 2725 HD1 CD1

SUBJECT: Income Tax;  Allow Credit to Electing Pass-Through Entity Owners to Carry Forward, Reduce Rate

BILL NUMBER:  SB 2725 HD1 CD1

INTRODUCED BY: SB by MORIWAKI, FEVELLA, HASHIMOTO, MCKELVEY, Kidani

EXECUTIVE SUMMARY: For taxable years beginning after 12/31/2023, adds a definition for “qualified member” and repeals the definitions for “direct member” and “indirect member” as used in the State’s pass-through entity taxation election law. For pass-through entities electing to pay Hawaiʻi income taxes at the entity level, allows certain qualified members entitled to a tax credit to use the credit against the member’s net income tax liability in subsequent years until exhausted. Continue reading SB 2725 HD1 CD1

SB 2497 SD 2 HD 1 CD 1

SUBJECT: INCOME TAX, Extension of Tax Credit for Research Activities

BILL NUMBER: SB 2497 SD 2 HD 1 CD 1

INTRODUCED BY: Conference Committee

EXECUTIVE SUMMARY: Amends the tax credit for research activities by: (1)  conforming to the Internal Revenue Code section 41(c) base amount to determine the amount of tax credit ; (2) narrowing the criteria for research activities tax credits to small businesses registered in the State, (3) removing the amendment to maximize the amounts of tax credits that can be certified per year, and (4) extending the sunset date of the credit to 12/31/29. Continue reading SB 2497 SD 2 HD 1 CD 1

HB 2743 HD 2 SD 1 CD 1

SUBJECT: MISCELLANEOUS, Cesspool Prioritization Tool Overlay

BILL NUMBER: HB 2743 HD 2 SD 1 CD 1

INTRODUCED BY: Conference Committee

EXECUTIVE SUMMARY: Requires the University of Hawaiʻi Water Resources Research Center and the University of Hawaiʻi Sea Grant College Program to develop an overlay with the Hawaiʻi Cesspool Prioritization Tool to identify specific priority areas in which the county sewer system or other centralized treatment system could most feasibly be expanded or constructed to reduce or eliminate cesspools before 1/1/2050.   To develop the overlay,  $350,814 is being appropriated to the University of Hawaii for the fiscal year 2024-2025.  All moneys from the appropriation unencumbered shall lapse on June 30, 2026. Continue reading HB 2743 HD 2 SD 1 CD 1

HB 2489 HD 1 SD 2

SUBJECT: Department of Taxation; Senior Software Developers; Civil Service

BILL NUMBER:  HB 2489 HD 1 SD 2

INTRODUCED BY: Senate Committee on Ways and Means

EXECUTIVE SUMMARY: Exempts senior software developers in the Department of Taxation from civil service.

SYNOPSIS:  Amends section 76-16(b), HRS, to add “Senior software developers in the department of taxation” to the list of positions exempt from civil service.

EFFECTIVE DATE:  Upon approval.

STAFF COMMENTS:  This is an Administration bill sponsored by the Department of Taxation and designated TAX-06 (24).

The justification offered by the Department of Taxation is that “it has been extremely challenging to recruit and retain experienced software developers to perform complex system changes, as the experience and skillset needed to perform this type of work, and commensurate salary, exceed what is currently provided by civil service.”  The HGEA in testimony has opposed the bill, citing its opposition to civil service exempt positions in general.  “We have seen many bills this session targeted at exempting positions likely due to the Department of Human Resources and Development inability to reduce hiring time and/or unwillingness to provide competitive pay and it’s unfortunate that current and future employees may have to pay the price because of this,” HGEA testified.

Digested:  5/13/24