Category Archives: Miscellaneous

Miscellaneous

SUBJECT: MISCELLANEOUS, Limit Independent Audit Requirement for Deposit Beverage Container Program 

BILL NUMBER: SB 3138 HD1 

INTRODUCED BY: EEP 

EXECUTIVE SUMMARY: Requires deposit beverage distributors to obtain independent audits at certain frequencies based on the amount of deposit beverage containers distributed. Requires independent audits to assess specific criteria and report certain information. Requires the Department of Health to develop a web-based system to allow online submission of reports. Effective 7/1/3000. (HD1) 

SYNOPSIS:  Adds a new section to chapter 342G, HRS, to require an independent audit of deposit beverage distributors as follows:  Continue reading →

HB 1713

Miscellaneous

SUBJECT:  MISCELLANEOUS, Exempt Certain Housing Projects From School Impact Fees

BILL NUMBER: HB 1713

INTRODUCED BY: MIYAKE, AMATO, EVSLIN, ILAGAN, KEOHOKAPU-LEE LOY, KILA, KUSCH, LOWEN, MARTEN, MATSUMOTO,

EXECUTIVE SUMMARY: Clarifies the application of exemptions for certain affordable housing projects, including exempting new residential developments of fewer than one hundred dwelling units, from school impact fee requirements. Repeals 7/1/2029.

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HB 2570, SB 3303

General Excise (HRS 237), Miscellaneous

SUBJECT:  MISCELLANEOUS, GENERAL EXCISE, Sports Wagering with Wagering Tax

BILL NUMBER: HB 2570, SB 3303

INTRODUCED BY:  HB by HOLT, KAHALOA, KEOHOKAPU-LEE LOY, MORIKAWA, OLDS; SB by KANUHA

EXECUTIVE SUMMARY: Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes the Department of Business, Economic Development, and Tourism to perform criminal history record checks on applicants and licensees relating to sports wagering.

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HB 1945

General Excise (HRS 237), Miscellaneous, Public Service Company (HRS 239)

SUBJECT:  MISCELLANEOUS, GENERAL EXCISE, PUBLIC SERVICE COMPANY, Gaming on Cruise Ships with Wagering Tax

BILL NUMBER: HB 1945

INTRODUCED BY: TAM, AMATO, ILAGAN, KAHALOA, KUSCH, MIYAKE, MORIKAWA, OLDS, TAKAYAMA

EXECUTIVE SUMMARY: Beginning 8/1/2027, authorizes gaming on cruise ships while a cruise ship is traveling within any state waters or for specified times while docked at a state harbor. Imposes a twenty per cent wagering tax on the adjusted gross receipts derived from gaming on cruise ships. Requires the Department of Commerce and Consumer Affairs to report to the Legislature.

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HB 2195, SB 2698

Miscellaneous, Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, MISCELLANEOUS, New Head Charge for Cruise Ships, Repeal of TAT Extension to Cruise Ships

BILL NUMBER: HB 2195, SB 2698

INTRODUCED BY:  HB by KILA, EVSLIN, MIYAKE; SB by INOUYE, LAMOSAO

EXECUTIVE SUMMARY: Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State’s commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026.

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HB 2195, SB 2698

Miscellaneous, Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, MISCELLANEOUS, New Head Charge for Cruise Ships, Repeal of TAT Extension to Cruise Ships

BILL NUMBER: HB 2195, SB 2698

INTRODUCED BY:  HB by KILA, EVSLIN, MIYAKE; SB by INOUYE, LAMOSAO

EXECUTIVE SUMMARY: Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State’s commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026.

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HB 2570, SB 3303

General Excise (HRS 237), Miscellaneous

SUBJECT:  MISCELLANEOUS, GENERAL EXCISE, Sports Wagering with Wagering Tax

BILL NUMBER: HB 2570, SB 3303

INTRODUCED BY:  HB by HOLT, KAHALOA, KEOHOKAPU-LEE LOY, MORIKAWA, OLDS; SB by KANUHA

EXECUTIVE SUMMARY: Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes the Department of Business, Economic Development, and Tourism to perform criminal history record checks on applicants and licensees relating to sports wagering.

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SB 2421, HB 1625

General Excise (HRS 237), Miscellaneous

SUBJECT: MISCELLANEOUS, GENERAL EXCISE, Legalizes and Taxes Cannabis

BILL NUMBER: SB 2421, HB 1625

INTRODUCED BY: SB by SAN BUENAVENTURA, HASHIMOTO; HB by TARNAS, AMATO, BELATTI, GRANDINETTI, ILAGAN, KAHALOA, KAPELA, KUSCH, LOWEN, MARTEN, POEPOE, TAM

EXECUTIVE SUMMARY: Establishes the Hawaiʻi Cannabis and Hemp Office within the Department of Commerce and Consumer Affairs to regulate all aspects of the cannabis plant. Contingent upon specific changes at the federal level or a state constitutional amendment, legalizes the personal adult use of cannabis and decriminalizes certain marijuana-related offenses. Beginning 1/1/2027, establishes taxes on cannabis sales. Adds new traffic offenses relating to the consumption or possession of marijuana or marijuana concentrate. Transfers the personnel and assets of the Department of Health and assets of the Department of Agriculture relating to cannabis and hemp to the Hawaiʻi Cannabis and Hemp Office. Establishes various positions within state entities. Appropriates funds.

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SB 2995

General Excise (HRS 237), Miscellaneous, Net Income (HRS 235), Rental Motor Vehicle and Tour Vehicle Surcharge (HRS 251)

SUBJECT:  INCOME, GENERAL EXCISE, RENTAL MOTOR VEHICLE, MISCELLANEOUS, Establish Zero-Emissions Rideshare Rebate Program.  New rideshare fee.  Rebates are exempt from tax.

BILL NUMBER: SB 2995

INTRODUCED BY: LEE, C.

EXECUTIVE SUMMARY: Establishes a Zero-Emissions Rideshare Rebate Program to be administered by the Department of Transportation. Establishes a rideshare fee. Establishes the Zero-Emissions Rideshare Subaccount within the Highway Development Special Fund.

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SB 2376

Miscellaneous

SUBJECT: Renewable Fuels Production Tax Credit; Renewable Fuels Production

BILL NUMBER: SB 2376

INTRODUCED BY: WAKAI, FEVELLA, HASHIMOTO, KIDANI, Elefante, Moriwaki

EXECUTIVE SUMMARY: For taxable years beginning 1/1/2026, clarifies that the Renewable Fuels Production Tax Credit shall only be claimed by taxpayers for which qualified renewable fuels production costs are incurred within the State and sold for distribution within the State. Allows taxpayers to be eligible for a separate ten-year credit period for each separate qualified renewable fuels production that independently meets eligibility requirements. Extends the time frame for taxpayers to file certain statements with the Hawaiʻi State Energy Office.

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