Imposes a per-day penalty for nonpayment of TAT. Amends the transient accommodation tax rate. Requires a $20 transient accommodation tax to be levied per night for each furnishing of transient accommodations in exchange for points, miles, or other amounts provided through a membership, loyalty, or rewards program. Appropriates funds to DLNR for protection, management, and restoration of the State's natural resources. Effective 1/1/3000. (HD2)
Rep. Kyle Yamashita
Sponsored bills
Exempts from the school impact fees the development of certain housing developments with income restrictions and additional or accessory dwelling units. Effective 6/30/3000. (HD1)
Incrementally increases the amount of the income tax standard deduction for taxable years beginning after December 31, 2023, through taxable years beginning after December 31, 2033. Effective 7/1/3000. (HD1)
Amends the definition of Hawaiʻi taxable estate to provide that the marital deduction under section 2056 of the Internal Revenue Code shall apply to the passage of any interest in property to any immediate family member. Effective 7/1/3000. (HD1)
Authorizes the Board of Regents of the University of Hawaiʻi to issue revenue bonds for the purpose of financing capital improvement projects. Effective 7/1/3000. (HD1)
Establishes the distribution management advisory board to develop and advise on the statewide distribution management plan. Effective 7/1/3000. (HD1)
Establishes a surcharge on general excise and use taxes. Effective 1/1/2031.
Establishes a surcharge on the transient accommodations tax for transient vacation rental located outside a zoned resort area. Effective 1/1/3000. (HD1)
Requires that income tax credits established or renewed after 12/31/2024 include a five-year sunset or an annual one-third reduction, beginning with the sixth year of the credit.
Appropriates moneys to the Hawaiʻi Technology Development Corporation for geothermal energy exploration. Requires surface and subsurface exploration and community outreach. Declares that the appropriation exceeds the state general fund expenditure ceiling for 2024-2025.