Category Archives: General Excise (HRS 237)

HB 1363 HD 3

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

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 →

SB 817

General Excise (HRS 237), Net Income (HRS 235), Unemployment (HRS 383)

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 →

HB 74 HD 1

General Excise (HRS 237)

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 →

SB 1352 SD 2

General Excise (HRS 237)

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 →

SB 866 SD 1

General Excise (HRS 237)

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 →

SB 866

General Excise (HRS 237)

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 →

HB 852 HD 1

General Excise (HRS 237), Net Income (HRS 235), Unemployment (HRS 383)

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 →

HB 74 HD 1

General Excise (HRS 237)

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 →

HB 567 HD 2

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

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 Judiciary & Hawaiian Affairs

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 →