Bill Text: HI HB1146 | 2021 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating To Taxation.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced) 2021-02-19 - Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) McDermott, Okimoto voting no (2) and Representative(s) Har, Kong, Matayoshi excused (3). [HB1146 Detail]

Download: Hawaii-2021-HB1146-Introduced.html

HOUSE OF REPRESENTATIVES

H.B. NO.

1146

THIRTY-FIRST LEGISLATURE, 2021

 

STATE OF HAWAII

 

 

 

 

 

 

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)  July 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)  July 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 upon its approval.

 

INTRODUCED BY:

_____________________________

 

 


 


 

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.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

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