Category Archives: Use (HRS 238)

HB 567 HD 1

SUBJECT:  GENERAL EXCISE, USE, MISCELLANEOUS, GET Exemption and School Impact Fee Exemption for DHHL Housing

BILL NUMBER:  HB 567 HD 1

INTRODUCED BY: House Committee on Housing

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 1

HB 1363

SUBJECT: GENERAL EXCISE, USE, Allow county revenues to be used for housing infrastructure

BILL NUMBER:  HB 1363, SB 1568

INTRODUCED BY:  HB by YAMASHITA; SB by KEITH-AGARAN

EXECUTIVE SUMMARY:   Extends the period in 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. Temporarily authorizes counties that have previously adopted a surcharge on state tax to amend the rates and uses of the surcharge. Continue reading HB 1363

SB 1099

SUBJECT: GENERAL EXCISE, USE, Allow county revenues to be used for affordable and workforce housing infrastructure, including roadways, water, and sewer.

BILL NUMBER:  SB 1099, HB 1479

INTRODUCED BY:  SB by KEITH-AGARAN, KANUHA, MCKELVEY; HB by SAIKI

EXECUTIVE SUMMARY: Extends the period in which a county may adopt a surcharge on state tax, under certain conditions. Authorizes the use of the surcharge revenues for affordable and workforce housing infrastructure. Allows the counties to use surcharge revenues for housing infrastructure, including roadways, water, and sewer.

Continue reading SB 1099

HB 1926, SB 3193

SUBJECT:  GENERAL EXCISE, USE, FUEL, LIQUOR, TOBACCO, Exemption for Activity in Foreign-Trade Zones

BILL NUMBER:  HB 1926, SB 3193

INTRODUCED BY: HB by SAIKI, SB by DELA CRUZ, INOUYE, KEITH-AGARAN, KIDANI, Baker, Nishihara

EXECUTIVE SUMMARY:   Retroactively restores the foreign-trade zones exemption from taxation under the general excise tax law, use tax law, fuel tax law, liquor tax law, and cigarette tax and tobacco tax law.  This issue seems to have stemmed from the Department’s misunderstanding of what laws can or can’t apply in a foreign trade zone.  The Department seems to have now figured it out and it wants taxpayers to pay for its mistakes…retroactively.  We think it’s appropriate for the Legislature to step in and come up with a just resolution.

Continue reading HB 1926, SB 3193

SB 1203, HD1

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

Continue reading SB 1203, HD1

HB 58, Proposed SD1

SUBJECT:  ESTATE, GENERAL EXCISE, USE, CONVEYANCE, Omnibus Tax Increase and Suspension of Exemptions

BILL NUMBER:  HB 58, Proposed SD1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Temporarily reallocates conveyance tax revenues for purposes of paying the principal and interest of general obligation bonds.  Authorizes the issuance of general obligation bonds to be appropriated into and out of the land conservation fund and rental housing revolving fund.  Amends the exclusion amount of Hawaii’s estate tax.  From 7/1/2021 through 6/30/2023, temporarily repeals certain general excise tax exemptions.  Increases conveyance taxes for the sale of properties valued at $4,000,000 or greater.

Continue reading HB 58, Proposed SD1

HB 476, HD3

SUBJECT:  TOBACCO, GENERAL EXCISE, USE, Include electronic smoking devices

BILL NUMBER:  HB 476, HD3

INTRODUCED BY:  House Committee on Finance

EXECUTIVE SUMMARY:  Imposes an excise tax of fifty percent of the otherwise applicable tax under section 245-3, HRS, on every wholesaler for each modified risk tobacco product sold, used, or possessed by a wholesaler.  Defines modified risk tobacco product.  Establishes taxation of e-liquids used in electronic smoking devices.  Requires wholesalers and dealers to be licensed.  Requires retailers of tobacco and e-liquids to obtain permits.  Effective 7/1/2060.

Continue reading HB 476, HD3

SB 1203, SD1

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, SD1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

Continue reading SB 1203, SD1

SB 645, SD1

SUBJECT:  GENERAL EXCISE, USE, Extends Period for Counties to Opt-In on Surcharge

BILL NUMBER:  SB 645, SD1

INTRODUCED BY:  Senate Committee on Public Safety, Intergovernmental, and Military Affairs

EXECUTIVE SUMMARY: Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 7/1/2023. Authorizes the use of county surcharge revenues for affordable and workforce housing infrastructure.

Continue reading SB 645, SD1

SB 56

SUBJECT:  INCOME, GENERAL EXCISE, USE, CONVEYANCE, Omnibus Tax Increase and Suspension of Exemptions

BILL NUMBER:  SB 56

INTRODUCED BY: CHANG

EXECUTIVE SUMMARY: Increases the personal income tax rate and implements a rate recapture mechanism that phases out lower tax brackets for high earners for taxable years beginning after 12/31/2020. Increases the tax on capital gains. Increases the corporate income tax and establishes a single corporate income tax rate. From 7/1/2021 through 6/30/23, temporarily repeals certain general excise tax exemptions. Increases conveyance taxes for the sale of properties valued at $1,000,000 or greater.

Continue reading SB 56