Budget & Taxes (Fees & Licensing)

in committee · Hawaii · Senate Dec 8, 2025

SB 1534: RELATING TO TAXATION.

Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers. Establishes a surcharge on the general excise tax and use tax for the sale or use of luxury cars.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers (lower-income relief) and adds luxury car surcharge (progressive tax), aligning with tax equity indicators for Budget & Taxes.90% confidence

Sub-Topics Fees & Licensing Sales Tax Tax Incentives

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in committee · Hawaii · House Feb 5, 2026

HB 2010: RELATING TO TAXATION.

HB 2010 proposes a 1% surcharge on taxable income exceeding $1 million annually, directly affecting high-income earners. The revenue generated would fund the State Medicaid Program if approved by the Legislature. The bill is currently deferred by the House Health and Human Services (HSH) committee after a scheduled hearing. It requires legislative approval to take effect and has not yet been passed.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 1% surcharge on high-income earners to fund Medicaid, directly aligning with program funding indicators under Budget & Taxes.90% confidence ✓ HealthcareSupports HealthcareFunds State Medicaid Program via 1% surcharge on high-income earners, directly expanding public healthcare coverage and program resources.95% confidence

Sub-Topics Fees & Licensing State Budget Medicaid

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in committee · Hawaii · House Dec 8, 2025

HB 489: RELATING TO VACANT HOMES.

Establishes a Vacant Homes Special Fund under the Hawaii Housing Finance and Development Corporation for rental assistance programs. Establishes a general excise tax surcharge on an owner that allows a residential real property to remain vacant for 180 days or more a year. Requires persons who own residential real property, but do not live there, to obtain a general excise tax license. Requires the counties to disclose to the Department of Taxation a list of properties classified as not being occupied by an owner of that property. Requires the Department of Business, Economic Development, and Tourism to calculate average annual rental value for the basis for the surcharge amount.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes general excise tax surcharge on vacant property owners to fund rental assistance programs, creating new tax revenue for public housing services.95% confidence ✓ HousingSupports HousingEstablishes Vacant Homes Special Fund for rental assistance, taxes vacant properties to fund housing programs, directly advancing affordable housing access.90% confidence

Sub-Topics Fees & Licensing Sales Tax Housing Finance Property Development Renters

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in committee · Hawaii · Senate Jan 28, 2026

SB 2562: RELATING TO THE RENTAL MOTOR VEHICLE SURCHARGE TAX.

SB 2562 requires rental companies to prorate the surcharge tax (an additional fee on vehicle rentals) when a customer rents a vehicle for fewer than six hours in a single day. This change directly affects short-term renters (e.g., those using a car for a few hours for errands or a quick trip) and the rental companies that collect the tax. Instead of charging the full daily surcharge for partial-day rentals, the tax would be calculated based on the actual rental duration. The bill aims to reduce the tax burden for brief rental periods while maintaining the tax structure for longer rentals.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill prorates surcharge tax for short rentals, providing tax relief to customers and aligning with support indicators for middle-income tax relief.85% confidence

Sub-Topics Business Taxes Fees & Licensing Sales Tax

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passed · Hawaii · Senate Dec 8, 2025

SB 1659: RELATING TO THE LAHAINA BYPASS.

Adds a special assessment to the Rental Motor Vehicle Surcharge Tax, sunsetting in 10 years, to fund revenue bonds for the Lahaina Bypass North. Includes payment of principal and interest of revenue bonds for the construction, operation, and maintenance costs of the Lahaina Bypass North as a permissible use of the State Highway Fund. Authorizes the issuance of general obligation and revenue bonds to fund the Lahaina Bypass North. Directs transient accommodations taxes collected from West Maui transient accommodations to fund the Lahaina Bypass North. Defines "West Maui". Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill adds special assessment to rental vehicle tax to fund Lahaina Bypass via revenue bonds, directly increasing tax revenue allocation for infrastructure spending within state budget framework.90% confidence ✓ TransportationSupports TransportationFunds Lahaina Bypass highway construction via revenue bonds and State Highway Fund, directly advancing road infrastructure project.95% confidence

Sub-Topics Fees & Licensing Roads & Highways

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in committee · Hawaii · House Dec 8, 2025

HB 1014: RELATING TO TAXATION.

Authorizes the use of county surcharge revenues for transportation and housing infrastructure in counties having a population of 500,000 or less. Authorizes counties that have previously adopted a surcharge on state tax ordinance after July 1, 2015, to amend the uses of the surcharge. Extends the period within which a county with a population of 500,000 or less may collect a surcharge on state tax, under certain conditions, to 12/31/2047. Authorizes cost-sharing with private or other public developers for housing infrastructure projects funded by surcharge revenues.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes county surcharge revenues for transportation/housing infrastructure, directing tax funds toward public projects and promoting fiscal responsibility in local spending.90% confidence ✓ HousingSupports HousingAuthorizes county surcharge revenues for housing infrastructure funding, directly supporting housing development and affordable housing initiatives in qualifying counties.95% confidence ✓ TransportationSupports TransportationBill explicitly authorizes county surcharge revenues for transportation infrastructure funding, directly advancing transportation projects per summary.95% confidence

Sub-Topics Fees & Licensing Sales Tax Transportation Funding

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passed · Hawaii · House Mar 10, 2026

HB 1813: RELATING TO TAXATION.

HB 1813 amends and repeals specific exemptions within the state's general excise tax and use tax laws. This bill changes how certain tax exemptions apply, potentially affecting businesses and individuals who currently qualify for those exemptions. The legislation does not create new taxes or directly fund programs, but alters existing tax rules by removing or modifying eligibility criteria for exemptions. As the bill is very recent (introduced January 22, 2026), specific exemptions impacted or affected entities are not detailed in the provided context.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill repeals tax exemptions, closing loopholes and broadening tax base to increase revenue, supporting fiscal responsibility.85% confidence

Sub-Topics Business Taxes Fees & Licensing Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 535: RELATING TO LIQUOR.

HB 535 would temporarily increase the liquor tax by imposing a three-year surcharge on all liquor tax payments. This surcharge would end on June 30, 2028, after which the tax would return to its previous rate. The bill directly affects liquor businesses (which collect the tax) and consumers (who pay the increased cost at purchase). The policy change is a straightforward tax adjustment with a defined end date, not a broader regulatory shift.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases liquor tax revenue through temporary surcharge, directly strengthening tax collection for budget purposes.95% confidence

Sub-Topics Fees & Licensing Sales Tax

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in committee · Hawaii · Senate Dec 8, 2025

SB 1214: RELATING TO VACANT HOMES.

Establishes a Vacant Homes Special Fund under the Hawaii Housing Finance and Development Corporation for rental assistance programs. Establishes a general excise tax surcharge on an owner that allows a residential real property to remain vacant for 180 days or more a year. Requires persons who own residential real property, but do not live there, to obtain a general excise tax license. Requires the counties to disclose to the Department of Taxation a list of properties classified as not being occupied by an owner of that property. Requires the Department of Business, Economic Development, and Tourism to calculate average annual rental value for the basis for the surcharge amount.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes general excise tax surcharge on vacant homes to fund rental assistance program, directly increasing tax revenue for public housing services.95% confidence ✓ HousingSupports HousingEstablishes Vacant Homes Special Fund for rental assistance and imposes tax surcharge on vacant properties to increase housing availability and affordability.95% confidence

Sub-Topics Fees & Licensing Sales Tax Housing Finance Property Development Renters

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passed · Hawaii · Senate Dec 8, 2025

SB 492: RELATING TO GENERAL EXCISE TAX.

Authorizes each county that has established a surcharge on state tax before 7/1/2015 to extend the surcharge until 12/31/2045, at the same rates, if the county does so before 1/1/2028. Provides that no county surcharge on state tax authorized for a county that has not established a surcharge on state tax before 7/1/2015, shall be levied before 1/1/2019, or after 12/31/2045. Repeals certain conditions on the use of surcharges for housing infrastructure costs. Effective 5/13/2040. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends county tax surcharges until 2045, maintaining local revenue streams without rate changes or new tax burdens.90% confidence ✓ HousingSupports HousingRepeals restrictions on using county surcharges for housing infrastructure, enabling funding for housing development and infrastructure projects.85% confidence

Sub-Topics Fees & Licensing Sales Tax

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