2023 Legislative Tax Measures

_Summaries

This page will hold our grids of 2023 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 2023 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.

2023 Grid #1Download

Grid #2

2023-Grid-2Download

Grid #3

2023-Grid-3Download

HB 1373 SD 2

General Excise (HRS 237), Net Income (HRS 235)

SUBJECT: INCOME, GENERAL EXCISE, Workforce Development Rebate Program; Film Studio Tax Credit; Temporarily Expand Film and TV Production Credit Limits and Restrict Carryforward

BILL NUMBER:  HB 1373 SD 2

INTRODUCED BY:  Senate Floor Amendment

EXECUTIVE SUMMARY:   Beginning 1/1/2024, requires the Department of Business, Economic Development, and Tourism to administer a Workforce Development Incentive Rebate Program that incentivizes local independent film and television productions. Establishes a new Film Studio Tax Credit. Amends the administration of the Motion Picture, Digital Media, and Film Production Income Tax Credit by increasing the tax credit cap from $50,000,000 to $75,000,000 for calendar year 2024 and eliminating the ability for credits exceeding the tax cap to be allowed to be claimed after December 31, 2024.

Continue reading HB 1373 SD 2 →

SB 975 HD 2

Tobacco (HRS 245)

SUBJECT: TOBACCO, Include Electronic Smoking Devices, Hike Fees

BILL NUMBER:  SB 975 HD 2

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY:   Includes electronic smoking devices and e-liquids under the definition of “tobacco products” for purposes of the cigarette tax and tobacco tax law. Exempts electronic smoking devices and e-liquids from the excise tax on all tobacco products other than large cigars. Beginning 1/1/2024, imposes an excise tax on each electronic smoking device or e-liquid sold, used, or possessed by a wholesaler or dealer effective. Repeals the electronic smoking device retailer registration unit under the department of the attorney general. Continue reading SB 975 HD 2 →

HB 1375 SD 1

General Excise (HRS 237), Transient Accommodations Tax (HRS 237D)

SUBJECT: TRANSIENT ACCOMMODATIONS, GENERAL EXCISE, Replace Hawaii Tourism Authority with Destination Management Agency

BILL NUMBER:  HB 1375 SD 1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism and Public Safety and Intergovernmental and Military Affairs

EXECUTIVE SUMMARY: Establishes the powers, duties, and responsibilities of the destination management agency, including its director and commission.  Establishes the tourism special fund and county assistance special fund, to receive allocations from transient accommodations tax revenue. Repeals the Hawaiʻi tourism authority. Continue reading HB 1375 SD 1 →

HB 982 SD 1

Tobacco (HRS 245)

SUBJECT:  TOBACCO, Increase User Fees, Alter Earmarks

BILL NUMBER:  HB 982 SD 1

INTRODUCED BY: Senate Committee on Health and Human Services

EXECUTIVE SUMMARY:   Increases the amount of funding for the tobacco enforcement special fund within the Department of the Attorney General by: (1) increasing the amount of funds that the tobacco enforcement special fund can carry over at the end of the fiscal year; (2) increasing the cigarette tax stamp fee and by concurrently increasing the percentage of the cigarette tax stamp fee deposited to the tobacco enforcement special fund; and (3) amending the amount of funds to be deposited in the tobacco enforcement special fund from the Hawaiʻi tobacco settlement special fund. Continue reading HB 982 SD 1 →

HB 1363 SD 1

General Excise (HRS 237), Use (HRS 238)

SUBJECT: GENERAL EXCISE, USE, Allow county revenues to be used for housing infrastructure

BILL NUMBER:  HB 1363 SD 1

INTRODUCED BY:  Senate Committees on Housing and Public Safety and Intergovernmental and Military Affairs

EXECUTIVE SUMMARY:   Extends the period within which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 12/31/2023.  Authorizes the use of county surcharge revenues for housing infrastructure in counties having a population of five hundred thousand or less.  Temporarily authorizes counties that have previously adopted a surcharge on state tax to amend the uses of the surcharge. Continue reading HB 1363 SD 1 →

HB 74 SD 1

General Excise (HRS 237)

SUBJECT:  GENERAL EXCISE, Exemption for Helicopter Repair and Maintenance

BILL NUMBER:  HB 74 SD 1

INTRODUCED BY: Senate Committee on Transportation and Culture and the Arts

EXECUTIVE SUMMARY:    Establishes a five-year general excise tax exemption beginning 1/1/24 for amounts received from the servicing and maintenance of helicopters in an aircraft service and maintenance facility or from the construction of a facility that services and maintains helicopters where at least 75 percent of the helicopters serviced and maintained annually in the facility are equipped with quiet technology. Sunsets 12/31/2028. Continue reading HB 74 SD 1 →