HB 598 SD1 (Carried over from 2021 Session)

SUBJECT:  TOBACCO, Include Electronic Smoking Devices, Hike Fees

BILL NUMBER:  HB 598, SD1

INTRODUCED BY:  Senate Committees on Health and Commerce and Consumer Protection

EXECUTIVE SUMMARY: Establishes the offense of unlawful shipment of tobacco products. Increases the license fee for persons engaged as a wholesaler or dealer of cigarettes and tobacco products. Increases the retail tobacco permit fee for retailers engaged in the retail sale of cigarettes and tobacco products. Allocates a portion of funds collected from excise taxes on tobacco products to health education and prevention programs concerning the risks and dangers of the use of electronic smoking devices for youth. Repeals certain provisions of the Hawaii Revised Statutes relating to electronic smoking devices. Continue reading HB 598 SD1 (Carried over from 2021 Session)

HB 1971 SD 1

SUBJECT:  RENTAL MOTOR VEHICLE, GENERAL EXCISE, Peer-to-Peer Car-sharing Surcharge Tax

BILL NUMBER:  HB 1971 SD 1

INTRODUCED BY: Senate Committees on Transportation and Commerce and Consumer Protection

EXECUTIVE SUMMARY:   Authorizes peer-to-peer car-sharing and establishes regulations thereof. Imposes the general excise tax and rental motor vehicle surcharge tax on peer-to-peer car-sharing programs, including car-sharing program requirements. Requires those persons engaging or continuing in a peer-to-peer car-sharing program to register with the Department of Taxation. Effective 7/1/2050. Continue reading HB 1971 SD 1

HB 2179 HD 1

SUBJECT:  ADMINISTRATION, Collection of Delinquent Taxes by Converting to Civil Judgment

BILL NUMBER:  HB 2179 HD 1

INTRODUCED BY: House Committee on Finance

EXECUTIVE SUMMARY:   Authorizes the Director of Taxation to apply to the circuit court to convert certain tax liens into enforceable civil judgments.  Our view is that such a process is not necessary given the tools the Department already has.  The apparent goal of the bill is to extend the applicable 15-year statute of limitations on collection by substituting a judgment for a tax assessment.  We do not believe that goal is legitimate. Continue reading HB 2179 HD 1

SB 775 SD 2, Proposed HD 1

SUBJECT:  TRANSIENT ACCOMODATIONS, Reallocates TAT earmarks

BILL NUMBER:  SB 775 SD 2, Proposed HD 1

INTRODUCED BY: House Committees on Labor & Tourism and Finance

EXECUTIVE SUMMARY: Establishes the natural resource management special fund and authorizes uses for moneys in the fund. Establishes a natural resource management commission to guide and approve the disbursement of moneys deposited into the fund. Allocates transient accommodations tax revenues to the natural resource management special fund. Allocates transient accommodations tax revenues to the Hawaii tourism authority. Repeals the allocation of transient accommodations tax revenues to the special land and development fund. Appropriates funds from the natural resource management special fund and for operating expenses of the Hawaii tourism authority. Continue reading SB 775 SD 2, Proposed HD 1

SB 2599 HD 1

SUBJECT:  INCOME, Additional Requirements for Tax Credit for Research Activities

BILL NUMBER:  SB 2599 HD 1

INTRODUCED BY: House Committee on Economic Development

EXECUTIVE SUMMARY: Adds a cap for an eligible taxpayer and the taxpayer’s related entities per taxable year; consolidates the survey and certification requirements; amends the annual aggregate cap; and requires certification on a first-come, first-served basis to be based on the date a complete application is received, subject to certain conditions, for the tax credit for research activities. Continue reading SB 2599 HD 1

HB 2233 SD 1

SUBJECT:  MISCELLANEOUS, Authorize DHS to Provide Housing Assistance Subsidies

BILL NUMBER:  HB 2233 SD 1

INTRODUCED BY: Senate Committees on Human Services

EXECUTIVE SUMMARY: Authorizes the department of human services to provide housing assistance subsidies of up to $500 per month to TANF and TAONF program participants who are participating in the first-to-work program. Appropriates funds. Continue reading HB 2233 SD 1

HB 2471 SD1

SUBJECT:  UNEMPLOYMENT, Temporary Redefinition of “Adequate Reserve Fund”

BILL NUMBER: HB 2471 SD1

INTRODUCED BY:  Senate Committee on Labor, Culture and the Arts

EXECUTIVE SUMMARY:   Amends the definition of “adequate reserve fund” to exclude the benefit cost rate from June 2020 through August 2021 effective from 2023 to 2030.  We see this an attempt to stabilize unemployment rates for the years 2023 through 2030 without resorting to artificially setting the rate schedule by statute. Continue reading HB 2471 SD1

HB 2088 SD 1

SUBJECT:  REAL PROPERTY, Property Assessed Financing

BILL NUMBER:  HB 2088 SD 1

INTRODUCED BY: Senate Committees on Energy, Economic Development, & Tourism and Agriculture & Environment

EXECUTIVE SUMMARY:   Creates a commercial property assessed financing program under the administration of the Hawaii Green Infrastructure Authority (HGIA). Allows commercial property owners to finance qualifying improvements through a non-ad valorem special property tax assessment. Continue reading HB 2088 SD 1