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: 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: GENERAL EXCISE, Conform Fundraising Income to Federal UBIT Definition
BILL NUMBER: SB 667 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Clarifies the application of the general excise tax law with regard to gross income derived from unrelated trade or business activities of nonprofit organizations. Continue reading SB 667 SD 2
SUBJECT: INCOME, GENERAL EXCISE, UNEMPLOYMENT, Add agricultural product processing as an eligible Enterprise Zone activity.
BILL NUMBER: HB 852 HD 1
INTRODUCED BY: House Committee on Economic Development
EXECUTIVE SUMMARY: Amends the definition of “eligible business activity” to include the processing of value-added agricultural products grown within an enterprise zone and the development or production of renewable energy. Continue reading HB 852 HD 1
SUBJECT: NET INCOME, GENERAL EXCISE, UNEMPLOYMENT, Expand enterprise zone eligibility to include renewable energy
BILL NUMBER: SB 817, HB 852
INTRODUCED BY: DELA CRUZ, CHANG, KEITH-AGARAN, MCKELVEY, Kidani, Wakai; HB by HOLT, BELATTI, COCHRAN, HASHIMOTO, KITAGAWA, LAMOSAO, LOWEN, MARTEN, MATAYOSHI, ONISHI, QUINLAN, TAKENOUCHI, TODD
EXECUTIVE SUMMARY: Amends the definition of “eligible business activity” to include the processing of value-added agricultural products grown within an enterprise zone and the development or production of renewable energy. Continue reading SB 817
SUBJECT: GENERAL EXCISE, Exemption for Helicopter Repair and Maintenance
BILL NUMBER: HB 74 HD 1
INTRODUCED BY: House Committee on Economic Development
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 HD 1
SUBJECT: GENERAL EXCISE, Exemption for affordable housing; rental deposit loan program
BILL NUMBER: SB 1352 SD 2 [GOV-06]
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Authorizes counties to promote certain labor standards through zoning ordinances. Includes off-site construction of a public work project under Hawaiʻi’s law on the wages and hours of employees on public works. Requires that all orders from the Governor to set aside public lands for the development of affordable housing contain a provision that the construction of the development be subject to Hawaiʻi’s law on the wages and hours of employees on public works. Continue reading SB 1352 SD 2
SUBJECT: GENERAL EXCISE; Hawaiʻi Housing and Finance Development Corporation; Rental Housing Projects; Affordable Housing; General Excise Tax Exemption; Prevailing Wages
BILL NUMBER: SB 866 SD 1
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Clarifies that the eligibility for the general excise tax exemption includes the nonreceipt of financing from the Hawaiʻi Housing and Finance and Development Corporation. Allows certain affordable rental housing projects to receive a waiver of various development fees from a county. Removes the limit on the type of costs eligible for exemption from the general excise tax for development of affordable rental housing certified by the Hawaiʻi Housing Finance and Development Corporation. Continue reading SB 866 SD 1
SUBJECT: GENERAL EXCISE; Hawaiʻi Housing and Finance Development Corporation; Rental Housing Projects; Affordable Housing; General Excise Tax Exemption; Prevailing Wages
BILL NUMBER: SB 866
INTRODUCED BY: Senate Committees on Housing and Public Safety
EXECUTIVE SUMMARY: Clarifies that the eligibility for the general excise tax exemption includes the nonreceipt of financing from the Hawaiʻi Housing and Finance and Development Corporation. Allows certain affordable rental housing projects to receive a waiver of various development fees from a county. Removes the limit on the type of costs eligible for exemption from the general excise tax for development of affordable rental housing certified by the Hawaiʻi Housing Finance and Development Corporation. Continue reading SB 866
SUBJECT: INCOME, GENERAL EXCISE, UNEMPLOYMENT, Add agricultural product processing as an eligible Enterprise Zone activity.
BILL NUMBER: HB 852 HD 1
INTRODUCED BY: House Committee on Agriculture & Food Systems
EXECUTIVE SUMMARY: Amends the definition of “eligible business activity” to include the processing of value-added agricultural products grown within an enterprise zone and the development or production of renewable energy. Continue reading HB 852 HD 1