SUBJECT: GENERAL EXCISE, USE, MISCELLANEOUS, GET Exemption and School Impact Fee Exemption for DHHL Housing
BILL NUMBER: HB 567 HD 2
INTRODUCED BY: House Committee on Finance
EXECUTIVE SUMMARY: Exempts housing development for the Department of Hawaiian Home Lands from general excise tax and school impact fee requirements. Extends the issuance of county affordable housing credits to the Department of Hawaiian Home Lands. Continue reading HB 567 HD 2
SUBJECT: INCOME, Deduct contributions to HI529 college savings program
BILL NUMBER: SB 281 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Establishes a state income tax deduction for eligible contributions made to any college savings program established under section 529 of the Internal Revenue Code. Continue reading SB 281 SD 2
SUBJECT: INCOME, Reinstate Technology Infrastructure Renovation Tax Credit, include data servers
BILL NUMBER: SB 302 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Temporarily reinstates the nonrefundable technology infrastructure renovation tax credit. Expands the definition of “technology-enabled infrastructure” to include data servers. Continue reading SB 302 SD 2
SUBJECT: INCOME, Expand eligibility for the health care preceptor credit to physician’s assistant, dietician, and social worker students
BILL NUMBER: SB 1215 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Expands the definition of preceptor to allow for improved accessibility for providers to receive income tax credits. Continue reading SB 1215 SD 2
SUBJECT: TOBACCO, Increase User Fees, Alter Earmarks
BILL NUMBER: HB 982 HD 1
INTRODUCED BY: House Committee on Finance
EXECUTIVE SUMMARY: Increases and stabilizes 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 HD 1
SUBJECT: ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property
BILL NUMBER: SB 494 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Appropriates moneys. Continue reading SB 494 SD 2
SUBJECT: GENERAL EXCISE, USE, Allow county revenues to be used for housing infrastructure
BILL NUMBER: HB 1363 HD 3
INTRODUCED BY: House Committee on Finance
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 HD 3
SUBJECT: INCOME, ESTATE, Conformity to Internal Revenue Code
BILL NUMBER: HB 1100 HD 1
INTRODUCED BY: House Committee on Finance
EXECUTIVE SUMMARY: Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2022. Continue reading HB 1100 HD 1
SUBJECT: TOBACCO, Include Electronic Smoking Devices, Hike Fees
BILL NUMBER: SB 975 SD 2
INTRODUCED BY: Senate Committees on Ways & Means and Judiciary
EXECUTIVE SUMMARY: Establishes the criminal offense of unlawful shipment of tobacco products. Amends the definition of “tobacco products” under the Cigarette Tax and Tobacco Tax Law to include electronic smoking devices and e-liquids. Increases the license fee for persons engaged as wholesalers or dealers of cigarettes and tobacco products and the retail tobacco permit fee for retailers engaged in the retail sale of cigarettes and tobacco products. Repeals state laws that establish and govern the Electronic Smoking Device Retailer Registration Unit within the Department of the Attorney General and provisions of the Cigarette Tax and Tobacco Tax Law that govern delivery sales. Continue reading SB 975 SD 2
SUBJECT: INCOME, Temporary Credit for Cesspool Upgrade, Conversion, or Connection
BILL NUMBER: SB 777 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: For taxable years beginning after 12/31/2023, provides a temporary income tax credit for the cost of upgrading or converting a qualified cesspool to a wastewater system approved by the Director of Health, or connecting to a sewerage system. Sunsets 12/31/2028. Continue reading SB 777 SD 2