This House Resolution (HR 6) urges Hawaii counties to freeze property taxes on the primary residences of homeowners aged 75 and older. It directly affects senior homeowners in Hawaii, aiming to improve their financial stability amid the state’s high cost of living. The resolution recommends counties implement this tax freeze, which would end if the homeowner sells the property, transfers ownership, or no longer resides there. It is non-binding, meaning counties are encouraged but not required to adopt this policy.
Authorizes a 10-year renewable license for a social gaming facility in a special district designated for tourism. Allows admission and participation for adults. Non-residents shall be required to apply for guest membership. Establishes the Hawaii social gaming control commission to monitor and measure operational activities as well as collect and distribute tax revenue from social game operations. Imposes a consumption tax on every hand and every contest. Uses revenue for housing developments for currently houseless Native Hawaiian residents.
HB 1281 proposes allocating state funds for capital improvement projects within the 36th Representative District. It would directly provide financial resources for infrastructure or facility upgrades, such as building repairs or public works, benefiting residents and local projects in that district. The bill’s key mechanism is a straightforward funding appropriation, without specifying exact projects or additional requirements. As of now, it remains pending in the 2025 legislative session after being carried over to the 2026 Regular Session.
Requires the Governor to request in the executive budget or supplemental budget that an amount of general funds that approximates the additional revenue generated by assessing the Transient Accommodations Tax on gross rental proceeds derived from cruise fares be expended for maritime purposes and uses, including addressing maritime environmental issues, as determined by the Department of Transportation, rather than be expended as part of the green fee. Amends the definition of "cruise fares" with respect to the Transient Accommodations Tax.
Repeals the exemption to the general excise tax for agricultural businesses engaged in the production of genetically engineered agricultural products.
HB 1265 creates a tax credit for businesses that use recycled or waste materials as inputs in their operations. It directly affects businesses generating or utilizing such materials, allowing them to reduce their state tax liability. The credit applies to taxable years beginning after December 31, 2025, meaning it would take effect in 2026. This bill establishes a specific mechanism for claiming the credit but does not specify the credit amount or detailed eligibility criteria in the provided abstract. The bill is currently pending in committee review for the 2026 legislative session.
Authorizes the School Facilities Authority to use public-private partnerships for the development of public school facilities, including facilities at public charter schools. Requires the School Facilities Authority to establish a pilot program to develop three new public schools in areas based on demonstrated need through public-private partnerships. Requires the approval of the Department of Education prior to the development of a public school for the pilot program on Department lands. Requires reports to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)
SB 123 eliminates a tax deduction for home mortgage interest on second homes under Hawaii's income tax law. This change directly affects Hawaii residents who currently claim this deduction for properties not used as their primary residence. The bill requires the state to submit annual reports to the Legislature detailing the deduction's impact. These provisions represent a specific policy change to Hawaii's tax code, removing a financial benefit for second-home owners.
Establishes a definition for "premium cigar" that is distinct from a "large cigar" and adds a definition for "characterizing flavor" in the Cigarette Tax and Tobacco Tax Law. Excludes premium cigars from percentage excise tax. Establishes an excise tax at a rate of 50 cents per premium cigar.
Requires the Department of Taxation to establish a pilot program that would grant participating landlords a certain general excise tax exemption for each unit they rent to a long-term tenant with a pet. Requires the Department of Taxation to submit reports to the Legislature.
