Category Archives: Transient Accommodations Tax (HRS 237D)

HB 2686, SB 3234

SUBJECT: TRANSIENT ACCOMMODATIONS, CONVEYANCE, Tax Hikes to Stabilize Property Insurance

BILL NUMBER: HB 2686, SB 3234

INTRODUCED BY: HB by SAIKI, NAKASHIMA, SAYAMA, TAM; SB by KEOHOKALOLE, CHANG, FUKUNAGA, MCKELVEY, SAN BUENAVENTURA, Kidani

EXECUTIVE SUMMARY: Attempts to stabilize property insurance in the State through unspecified increases in the TAT and Conveyance Tax, and reinstatement of the special mortgage recording fee. Continue reading HB 2686, SB 3234

HB 2081

SUBJECT: TRANSIENT ACCOMODATIONS; Minimum Tax; Increase; DLNR; Natural Resources

BILL NUMBER: HB 2081

INTRODUCED BY: ICHIYAMA, LOWEN, QUINLAN, TODD, YAMASHITA

EXECUTIVE SUMMARY: Increases the transient accommodation tax (TAT) rate to 11.25 per cent beginning on 1/1/2025. Requires a minimum $50 transient accommodation tax to be levied for each transient accommodation or resort time share vacation unit furnished and which shall be deposited into the general fund. Appropriates funds to DLNR for protection, management, and restoration of the State’s natural resources. Continue reading HB 2081

SB 3213

SUBJECT: TRANSIENT ACCOMODATIONS, Adds Earmark for DHHL Affordable Housing

BILL NUMBER: SB 3213

INTRODUCED BY: KANUHA, AQUINO, CHANG, DECOITE, HASHIMOTO, KEOHOKALOLE, KIDANI, MCKELVEY, RHOADS, RICHARDS

EXECUTIVE SUMMARY: Requires one per cent of the transient accommodations tax be allocated to the Department of Hawaiian Home Lands for the purposes of building affordable housing for individuals on the DHHL waiting list. Continue reading SB 3213

HB 2416, SB 3105

SUBJECT: INCOME, CONVEYANCE, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Tax Amnesty Program and Other Incentives to Convert to Long-Term Rental

BILL NUMBER: HB 2416, SB 3105

INTRODUCED BY: HB by SAIKI; SB by KOUCHI (Governor’s Package)

EXECUTIVE SUMMARY: Requires the Director of Taxation to develop and administer a one-time tax amnesty program that would waive criminal prosecution, fines, penalties, and interest related to general excise tax and transient accommodations tax for qualified owners who convert an eligible property to a long-term rental through a two-year written resident lease agreement, subject to certain conditions. Provides a conveyance tax exemption for certain real property furnished as a transient accommodation during the period from January 1, 2023, to July 1, 2024. Provides an income tax exemption for capital gains from the sale of certain short-term rental properties furnished as transient accommodation and closing after June 30, 2024, and before January 1, 2026, subject to certain conditions. Continue reading HB 2416, SB 3105

SB 3174, HB 2485

SUBJECT:  ADMINISTRATION, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Fees; Tax Clearances; Collection of Rental Payments by Third Party; Unfair Competition Penalty

BILL NUMBER: SB 3174, HB 2485

INTRODUCED BY: SB by KOUCHI; HB by SAIKI (Governor’s Package)

EXECUTIVE SUMMARY: Eliminates fees for tax clearances that are no longer certified.  Adds a penalty for failure to comply with reporting requirements under general excise tax law and transient accommodations tax law for collection of rent by a third party.  Raises the unfair competition penalty under general excise tax law to adjust for inflation. Continue reading SB 3174, HB 2485

HB 1375 SD 1

SUBJECT: TRANSIENT ACCOMMODATIONS, GENERAL EXCISE, Replace Hawaii Tourism Authority with Destination Management Agency

BILL NUMBER:  HB 1375 SD 1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism and Public Safety and Intergovernmental and Military Affairs

EXECUTIVE SUMMARY: Establishes the powers, duties, and responsibilities of the destination management agency, including its director and commission.  Establishes the tourism special fund and county assistance special fund, to receive allocations from transient accommodations tax revenue. Repeals the Hawaiʻi tourism authority. Continue reading HB 1375 SD 1

HB 1375 HD 3

SUBJECT: TRANSIENT ACCOMMODATIONS, GENERAL EXCISE, Replace Hawaii Tourism Authority with Destination Management Agency

BILL NUMBER:  HB 1375 HD 3

INTRODUCED BY:  House Committee on Finance

EXECUTIVE SUMMARY: Establishes the powers, duties, and responsibilities of the destination management agency, including its director and commission.  Establishes the tourism special fund and county assistance special fund, to receive allocations from transient accommodations tax revenue. Repeals the Hawaiʻi tourism authority. Continue reading HB 1375 HD 3

HB 1375 HD 2

SUBJECT: TRANSIENT ACCOMMODATIONS, GENERAL EXCISE, Replace Hawaii Tourism Authority with Destination Management Agency

BILL NUMBER:  HB 1375 HD 2

INTRODUCED BY:  House Committees on Tourism and Economic Development

EXECUTIVE SUMMARY: Establishes the powers, duties, and responsibilities of the destination management agency, including its director and commission. Establishes the tourism special fund, which receives an allocation from transient accommodations tax revenue. Repeals the Hawaiʻi tourism authority (HTA). Continue reading HB 1375 HD 2