2021 Legislative Tax Measures

Sticky_Summaries

This page will hold our grids of 2021 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 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. 

Here is our List 1A. It was produced after the First Decking deadline. We don’t always produce this list, but hey, this year is special.

Here is our List 2. It corresponds to our Second Breakfast Briefing on March 16.

To find commentary in the Legislative Tax Bill Service, please use the category links (by tax type) or the search tools on the right.

Q: Are there bills on later grids that aren’t on the first one? Why is that?

A: Yes, there are. The first grid contains the Administration bills whether they’ve had a hearing or not, and any other bill that has had a hearing. By the first lateral deadline, some bills (if referred to only one committee) may be still alive although they haven’t had a hearing yet. If the one committee to which the bill is referred hears the bill, that bill will then appear on the grid. If all versions of a bill are dead, we remove it from the grid. Another possibility is that a bill that doesn’t contain tax/public finance provisions is amended to contain them.

HB 598, SD1

Tobacco (HRS 245)

SUBJECT:  TOBACCO, Include electronic smoking devices, hike fees

BILL NUMBER:  HB 598, SD1

INTRODUCED BY:  Senate Committees on Health and Commerce and Consumer Protection

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, SD1 →

HB 80, HD1 (ver. 2)

Net Income (HRS 235)

SUBJECT:  INCOME, Low-Income Housing Credit, Allocations

BILL NUMBER:  HB 80, HD1

INTRODUCED BY:  House Committee on Housing

EXECUTIVE SUMMARY:  Clarifies when and how members or partners of a taxpayer may claim the low-income housing tax credit. Requires a Form 8609 for purposes of claiming the tax credit. Specifies the application of tax provisions with respect to buildings or projects placed in service after 12/31/2020. Extends the sunset date of Act 129, Session Laws of Hawaii 2016, to 12/31/2027. Effective 7/1/2050.

Continue reading HB 80, HD1 (ver. 2) →

SB 1203, HD1

Administration (HRS 231), Fuel (HRS 243), General Excise (HRS 237), Liquor (HRS 244D), Net Income (HRS 235), Rental Motor Vehicle and Tour Vehicle Surcharge (HRS 251), Tobacco (HRS 245), Use (HRS 238)

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

Continue reading SB 1203, HD1 →

SB 1198, HD1

Administration (HRS 231)

SUBJECT:  ADMINISTRATION, E-filing requirements and penalty, Clearances

BILL NUMBER:  SB 1198, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Allows the department of taxation to mandate the electronic filing of certain partnership, S-corporation, and individual tax returns. Requires certain tax return preparers to file returns electronically. Amends the rules for filing and payment of taxes by electronic funds transfer. Requires electronic funds transfers for tax return preparers and any person subject to mandatory electronic filing. Removes the timeliness requirement from the electronic funds transfer penalty. Removes the authority of the department of taxation to charge for certified copies of tax clearances. Authorizes the limited disclosure of liquor licensees’ tax clearances. Clarifies the interest rate for payments made to taxpayers out of the litigated claims fund. Expands the permissible uses of the tax administration special fund.

Continue reading SB 1198, HD1 →

SB 659, HD2

Net Income (HRS 235)

SUBJECT: INCOME, Low-Income Housing Credit, Allocations

BILL NUMBER:  SB 659, HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:  Allows the low-income housing tax credit to be allocated among the partners or members of the partnership or limited liability company earning the credit in any manner agreed to by the partners or members. Extends the increases made to the low-income housing tax credit from 12/31/2021 to an unspecified date.

Continue reading SB 659, HD2 →

SB 320, HD1

Administration (HRS 231)

SUBJECT:  ADMINISTRATION, Require PTIN Use by Paid Preparers

BILL NUMBER:  SB 320, HD1

INTRODUCED BY: House Committee on Consumer Protection and Commerce

EXECUTIVE SUMMARY:   Requires each tax return preparer to have a valid preparer tax identification number issued by the Internal Revenue Service and to furnish the preparer’s tax identification number on any return or claim for refund if required by DOTAX. Establishes penalties for failure to comply. Provides that tax return preparers shall not be liable for penalties prior to January 1, 2022.

Continue reading SB 320, HD1 →

HB 1297, SD1

Miscellaneous, Motor Vehicle (HRS 249), Tobacco (HRS 245)

SUBJECT:  TOBACCO, MOTOR VEHICLE, MISCELLANEOUS, Modifications to Special Funds

BILL NUMBER:  HB 1297, SD1

INTRODUCED BY:  Senate Committees on Health and Higher Education

EXECUTIVE SUMMARY: Makes certain special funds subject to deductions for central service expenses into the general fund. Beginning 7/1/2021, transfers to the credit of the general fund any amounts allocated to those special funds, including amounts allocated from the cigarette tax and tobacco tax to those special funds. Beginning 7/1/2021 transfers to the credit of the general fund surcharges and cigarette tax revenue allocated to the trauma systems special fund. Makes a general fund appropriation to the department of health for operating expenses.

Continue reading HB 1297, SD1 →