2021 Legislative Tax Measures

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This page will hold our grid of 2021 Legislative Tax Measures covered so far in this session.

Please check out our lists of bills we are watching:

Below are our lists of 2016 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.

Right-click on a list to download it.

Here is our first list. 

Please use the category links (by tax type) or the search tools.

HB 1273, HD1

Miscellaneous, Net Income (HRS 235)

SUBJECT:  INCOME, MISCELLANEOUS, Public Disclosure of Credit Recipients

BILL NUMBER:  HB 1273, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Requires the Department of Business, Economic Development, and Tourism to make a public disclosure identifying the names of the taxpayers who are receiving certain tax credits and the total amount of tax credit received for specific economic activities

Continue reading HB 1273, HD1 →

HB 1174, HD1

Net Income (HRS 235)

SUBJECT:  INCOME, Motion Picture Credit Modification and Extension

BILL NUMBER:  HB 1174, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Amends the motion picture, digital media, and film production income tax credit by: (1) Reducing the cap amount and aggregate cap amount of the credit; (2) Establishing a maximum amount of above-the-line costs that may be used to claim the credit; (3) Reducing the minimum amount of qualified productions costs needed to claim the credit; (4) Requiring qualified production costs to be incurred through a qualified vendor; and (5) Requiring at least seventy-five per cent of a qualified production to be filmed in the State if the taxpayer claims a credit in excess of $5,000,000 in a single taxable year. Defines “above-the-line costs” and “qualified vendor”. Extends the repeal date of the tax credit from 1/1/2026 to 1/1/2033.

Continue reading HB 1174, HD1 →

HB 1142, HD2

General Excise (HRS 237)

SUBJECT:  GENERAL EXCISE, Surcharge on Motor Vehicle Sales

BILL NUMBER:  HB 1142, HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:  Establishes a surcharge on the sale of high-end gasoline-powered vehicles to fund the installation of electric vehicle charging systems. Establishes electric vehicle charging system subaccount within the public utilities commission special fund. Sunsets 6/30/2030.

Continue reading HB 1142, HD2 →

HB 683, HD1

Fuel (HRS 243)

SUBJECT:  FUEL, Divert Barrel Tax Collections

BILL NUMBER:  HB 683, HD1

INTRODUCED BY: House Committee on Economic Development

EXECUTIVE SUMMARY:   stablishes the sustainable aviation fuel program to provide matching grants to any small business in Hawaii that is developing products related to sustainable aviation fuel or greenhouse gas reduction from commercial aviation operations. Specifies that moneys for the program are from legislative appropriations out of the environmental response, energy, and food security tax.

Continue reading HB 683, HD1 →

HB 598, HD2

Tobacco (HRS 245)

SUBJECT:  TOBACCO, Include electronic smoking devices, hike fees

BILL NUMBER:  HB 598, HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY: Establishes the offense of unlawful shipment of tobacco products. Increases the license fee for persons engaged as a wholesaler or dealer of cigarettes and tobacco products. Increases the retail tobacco permit fee for retailers engaged in the retail sale of cigarettes and tobacco products. Allocates a portion of funds collected from excise taxes on tobacco products to health education and prevention programs concerning the risks and dangers of the use of electronic smoking devices for youth. Repeals certain provisions of the Hawaii Revised Statutes relating to electronic smoking devices.

Continue reading HB 598, HD2 →

HB 476, HD2

General Excise (HRS 237), Tobacco (HRS 245), Use (HRS 238)

SUBJECT:  TOBACCO, GENERAL EXCISE, USE, Include electronic smoking devices

BILL NUMBER:  HB 476; HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:  Imposes a fifty per cent tax on products with a modified risk tobacco product order issued by the Secretary of the United States Department of Health and Human Services.  Establishes taxation of e-liquids used in electronic smoking devices.  Requires wholesalers and dealers to be licensed.  Requires retailers of tobacco and e-liquids to obtain permits.  Effective 7/1/2060.

Continue reading HB 476, HD2 →

HB 333, HD2

Rental Motor Vehicle and Tour Vehicle Surcharge (HRS 251)

SUBJECT:  RENTAL MOTOR VEHICLE, Add Tax for Peer-to-Peer Rentals

BILL NUMBER:  HB 333, HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:  Authorizes peer to peer-to-peer car sharing. Establishes the peer-to-peer car sharing surcharge tax on the operator of the peer-to-peer program.

Continue reading HB 333, HD2 →