Bill Text: HI HB1146 | 2022 | Regular Session | Amended
Bill Title: Relating To Taxation.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2021-12-10 - Carried over to 2022 Regular Session. [HB1146 Detail]
Download: Hawaii-2022-HB1146-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1146 |
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THIRTY-FIRST LEGISLATURE, 2021 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 46-16.8, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (c) to read:
"(c) Each county that has not established a surcharge on state tax prior to July 1, 2015, may establish the surcharge at the rates enumerated in sections 237-8.6 and 238-2.6. A county electing to establish this surcharge shall do so by ordinance; provided that:
(1) No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance;
(2) The ordinance
shall be adopted prior to [March 31, 2019;] December 31, 2021;
and
(3) No county surcharge on state tax that may be authorized under this subsection shall be levied prior to January 1, 2019, or after December 31, 2030.
A county electing to exercise the
authority granted under this subsection shall notify the director of taxation
within ten days after the county has adopted a surcharge on state tax ordinance. Beginning on January 1, 2019, [or]
January 1, 2020, or January 1, 2023, as applicable pursuant to sections
237-8.6 and 238-2.6, the director of taxation shall levy, assess, collect, and
otherwise administer the county surcharge on state tax."
2. By
amending subsection (f) to read:
"(f) Each county [with] having a
population equal to or less than five hundred thousand that adopts a county surcharge
on state tax ordinance pursuant to this section prior to January 1, 2021,
shall use the surcharges received from the State for:
(1) Operating or
capital costs of public transportation within each county for public
transportation systems, including public roadways or highways, public buses,
trains, ferries, pedestrian paths or sidewalks, or bicycle paths; [and]
(2) Expenses in
complying with the Americans with Disabilities Act of 1990 with respect to
paragraph (1) [.]; and
(3) Affordable and workforce housing infrastructure
to provide housing for households having incomes of no more than one hundred
forty per cent of the area median income, as determined by the United States
Department of Housing and Urban Development; provided that a county that uses
surcharge revenues for affordable housing shall not pass on related
infrastructure costs to the developer of a housing project that sells or rents
its housing units to households having incomes of no more than one hundred
forty per cent of the area median income;
provided that each county having a population equal to or less than five hundred thousand that adopts a county surcharge on state tax ordinance pursuant to this section after December 31, 2020, shall use the surcharges received from the State only for the purposes described in paragraph (3)."
SECTION 2. Section 237-8.6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b)
Each county surcharge on state tax that may be adopted or extended
pursuant to section 46-16.8 shall be levied beginning in a taxable year after
the adoption of the relevant county ordinance; provided that no surcharge on
state tax may be levied:
(1) Prior to:
(A) January 1, 2007, if the county surcharge on state tax was established by an ordinance adopted prior to December 31, 2005;
(B) January 1, 2019,
if the county surcharge on state tax was established by the adoption of an
ordinance after June 30, 2015, but prior to June 30, 2018; [or]
(C) January 1, 2020,
if the county surcharge on state tax was established by the adoption of an
ordinance on or after June 30, 2018, but prior to March 31, 2019; [and] or
(D) January 1, 2023, if the county surcharge on state tax was established by the adoption of an ordinance on or after March 31, 2019, but prior to December 31, 2021; and
(2) After December 31, 2030."
SECTION 3. Section 238-2.6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b)
Each county surcharge on state tax that may be adopted or extended shall
be levied beginning in a taxable year after the adoption of the relevant county
ordinance; provided that no surcharge on state tax may be levied:
(1) Prior to:
(A) January 1, 2007, if the county surcharge on state tax was established by an ordinance adopted prior to December 31, 2005;
(B) January 1, 2019,
if the county surcharge on state tax was established by the adoption of an
ordinance after June 30, 2015, but prior to June 30, 2018; [or]
(C) January 1, 2020,
if the county surcharge on state tax was established by the adoption of an
ordinance on or after June 30, 2018, but prior to March 31, 2019; [and] or
(D) January 1, 2023, if the county surcharge on state tax was established by the adoption of an ordinance on or after March 31, 2019, but prior to December 31, 2021; and
(2) After December 31, 2030."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect on January 1, 2055.
Report Title:
Surcharge on State Tax; Extension
Description:
Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 12/31/2021. Authorizes the use of county surcharge revenues for affordable and workforce housing infrastructure. Effective 1/1/2055. (HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
