RELATING TO ENVIRONMENTAL STEWARDSHIP.
Summary
Amends the transient accommodations tax rate beginning on 1/1/2027. Beginning 1/1/2027, requires collection of a monthly tax of $20 per passenger per port entry or any commercial passenger vessel at any port facility under the jurisdiction of the department of taxation. Establishes a Transient Accommodation Tax Enforcement Working Group. Requires the transfer of all agricultural leases under the jurisdiction of the Department of Land and Natural Resources to the Department of Agriculture. Appropriates funds to the Department of Land and Natural Resources for certain environmental stewardship projects. Appropriates funds to the Hawaii Tourism Authority for its operating budget request. Requires reports to the Legislature. Effective 7/1/3000. (SD2)
Bill status
passed both
4 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Apr 2025
House Passage
Mar 2025
Senate Passage
Apr 2025
Governor
Introduced Jan 17, 2025
Last action Apr 11, 2025
Maddy AI version diff · 4 comparisons
What changed between versions
HB504_SD1
→
HB504_SD2
·
6 edits
MODERATE
This bill amends Hawaii's transient accommodations tax to generate funding for environmental stewardship and climate resilience. It adds a new $20 per passenger fee for commercial passenger vessels starting in 2027, creates a working group to enforce tax compliance, transfers agricultural leases from DLNR to the Department of Agriculture, and appropriates funds for environmental projects and tourism authority operations.
Scope change
The bill expands the tax base to include commercial passenger vessels and adds new funding streams for environmental projects and tourism authority operations.
FISCAL
Added a $20 per passenger per port entry tax on commercial passenger vessels effective January 1, 2027
Appropriated funds for environmental stewardship projects including forest restoration, wildfire mitigation, and sustainable tourism initiatives
Appropriated operating budget funds to Hawaii Tourism Authority with requirements for local product purchasing
ENFORCEMENT
Created a Transient Accommodations Tax Enforcement Working Group to improve tax collection compliance
REQUIREMENT
Transferred jurisdiction of agricultural leases from Department of Land and Natural Resources to Department of Agriculture
TIMELINE
Changed effective date from July 1, 3000 to January 1, 2027 for the new vessel tax provision
Floor votes · Senate Apr 3, 2025 · House Mar 4, 2025
How they voted
13–0
Passed
Total votes 13
Apr 3, 2025
D
Democratic12
100% Yea
R
Republican1
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
30
Key actions
11
Committee
12
Amendments
2
Apr 10, 2025
Amended
House disagrees with Senate amendment (s).
lower
Apr 8, 2025
Introduced
Returned from Senate (Sen. Com. No. 648) in amended form (SD 2).
lower
Apr 8, 2025
Upper · Passed
Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: Senator(s) Fevella, Inouye, Kim, McKelvey. Noes, 0 (none). Excused, 0 (none). Transmitted to House.
upper
Apr 3, 2025
Upper · Passed
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Kanuha, Kidani, Lee, C., Wakai; Aye(s) with reservations: Senator(s) Inouye, Kim, Fevella ; 0 No(es): none; and 0 Excused: none.
upper
Apr 3, 2025
Senate · Passed
Senate Vote: pass (13-0)
senate
Apr 1, 2025
Upper · Passed
The committee(s) on WAM will hold a public decision making on 04-03-25 10:01AM; Conference Room 211 & Videoconference.
upper
Mar 21, 2025
Committee
Reported from EDT/WTL (Stand. Com. Rep. No. 1331) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
upper
Mar 18, 2025
Upper · Passed
The committee(s) on WTL recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WTL were as follows: 3 Aye(s): Senator(s) Inouye, Elefante; Aye(s) with reservations: Senator(s) McKelvey ; 1 No(es): Senator(s) DeCorte; and 1 Excused: Senator(s) Chang.
upper
Mar 18, 2025
Upper · Passed
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 5 Aye(s): Senator(s) DeCoite, Fukunaga, Kim, Awa; Aye(s) with reservations: Senator(s) Wakai ; 0 No(es): none; and 0 Excused: none.
upper
Mar 14, 2025
Upper · Passed
The committee(s) on EDT/WTL has scheduled a public hearing on 03-18-25 1:00PM; Conference Room 229 & Videoconference.
upper
Mar 6, 2025
Committee
Referred to EDT/WTL, WAM.
upper
Mar 6, 2025
Introduced
Received from House (Hse. Com. No. 247).
upper
Mar 4, 2025
Lower · Passed
Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Alcos, Garcia, Kong, Matsumoto, Muraoka, Reyes Oda, Shimizu voting no (7) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.
lower
Feb 26, 2025
Lower · Passed
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo; Ayes with reservations: Representative(s) Reyes Oda; 1 Noes: Representative(s) Alcos; and 1 Excused: Representative(s) Ward.
lower
Feb 14, 2025
Committee
Reported from TOU/WAL (Stand. Com. Rep. No. 669) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
lower
Feb 13, 2025
Lower · Passed
The committee on WAL recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Hashem, Lamosao, Ichiyama, Iwamoto, Morikawa, Poepoe, Souza; Ayes with reservations: Representative(s) Shimizu; Noes: none; and 2 Excused: Representative(s) Belatti, Woodson.
lower
Feb 13, 2025
Lower · Passed
The committee on TOU recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 4 Ayes: Representative(s) Tam, Templo, Ilagan, Todd; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Holt, Hussey, Matsumoto.
lower
Jan 21, 2025
Committee
Referred to TOU/WAL, FIN, referral sheet 2
lower
Jan 21, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 17, 2025
Introduced
Pending introduction.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Linda Ichiyama
DDemocratic
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