Bill Text: HI SB17 | 2014 | Regular Session | Amended
Bill Title: Environmental Response, Energy, and Food Security Tax; Energy Systems Development Special Fund ($)
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Engrossed - Dead) 2013-12-18 - Carried over to 2014 Regular Session. [SB17 Detail]
Download: Hawaii-2014-SB17-Amended.html
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THE SENATE |
S.B. NO. |
17 |
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TWENTY-SEVENTH LEGISLATURE, 2013 |
S.D. 2 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO FOSSIL FUELS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to levy the environmental response, energy, and food security tax on liquid, gaseous, and solid fossil fuels.
SECTION 2. Section 243-1, Hawaii Revised Statutes, is amended as follows:
1. By adding a new definition of "fossil fuel" to read:
""Fossil fuel" means:
(1) Gaseous, liquid, or solid fuels, such as natural gas, petroleum, and coal, derived from the anaerobic decomposition of organic matter buried underground over millions of years; and
(2) Any fuel created from processing fuels listed in paragraph (1)."
2. By amending the definition of "distributor" to read:
""Distributor" means:
(1) Every person who refines, manufactures, produces, or compounds liquid, gaseous, or solid fossil fuel in the State and sells or uses the same therein;
(2) Every person who imports or causes to be imported into the State any liquid, gaseous, or solid fossil fuel and sells it therein, whether in the original packages or containers in which it is imported or otherwise than in such original packages or containers, or who imports any such fuel for the person's own use in the State;
(3) Every person who acquires liquid, gaseous, or
solid fossil fuel from a person not a licensed distributor and sells or
uses it, whether in the original package or container in which it was imported
(if imported) or otherwise than in such original package or container; [and]
(4) Every person who acquires liquid, gaseous, or
solid fossil fuel from a licensed distributor as a wholesaler thereof and
sells or uses it[.]; or
(5) Every person who imports or causes to be imported into the State any fossil fuel and uses it to generate electricity to sell to an electric utility."
SECTION 3. Section 243-3.5, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) In
addition to any other taxes provided by law, subject to the exemptions set
forth in section 243-7, there is hereby imposed a state environmental response,
energy, and food security tax on each [barrel] unit or fractional
part of a [barrel] unit of [petroleum product] fossil
fuel sold by a distributor to any retail dealer or end user of [petroleum]
fossil fuel product, other than a refiner[.]; provided that
this section shall not apply to coal utilized by an independent power producer
that provides firm capacity power to a public utility whereby the annual heat
input from non-fossil fuels of the firm capacity power generated by the
independent power producer exceeds the annual heat input from fossil fuels. The
tax collected pursuant to this subsection shall not apply to coal used to
fulfill a signed power purchase agreement in effect as of June 30, 2013;
provided that the tax collected pursuant to this subsection shall apply to coal
used to fulfill any power purchase agreement extended, modified, or renewed after
September 1, 2016. The tax collected pursuant to this subsection shall not
apply to a public utility until the conclusion of the public utility's next
rate case. The tax shall be $1.05 on each barrel or fractional part of a
barrel of petroleum product that is not aviation fuel[;], $0.12 per
thousand cubic feet of gaseous fuel, and $4.00 per short ton of coal;
provided that of the tax collected pursuant to this subsection:
(1) [5 cents of the tax on each barrel] per
cent shall be deposited into the environmental response revolving fund
established under section 128D-2;
(2) [15 cents of
the tax on each barrel] per cent shall be deposited into the
energy security special fund established under section 201-12.8;
(3) [10 cents of
the tax on each barrel] per cent shall be deposited into the
energy systems development special fund established under section 304A-2169;
and
(4) [15 cents of
the tax on each barrel] per cent shall be deposited into the
agricultural development and food security special fund established under
section 141-10.
The tax imposed by this subsection shall be
paid by the distributor of the [petroleum product.] fossil fuel."
2. By amending subsection (d) to read:
"(d) Every distributor shall keep in the
State and preserve for five years a record in such form as the department of
taxation shall prescribe showing the total number of [barrels] units
and the fractional part of [barrels] units of [petroleum] fossil
fuel product sold by the distributor during any calendar month. The record
shall show such other data and figures relevant to the enforcement and
administration of this chapter as the department may require."
SECTION 4. Act 253, Session Laws of Hawaii 2007, as amended by Act 151, Session Laws of Hawaii 2012, is amended by amending section 8 to read as follows:
"SECTION 8. This Act shall take effect on
July 1, 2007[; provided that sections 304A-C, 304A-D, and 304A-E, Hawaii
Revised Statutes, shall be repealed on June 30, 2013]."
SECTION 5. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 6. This Act shall take effect on July 1, 2050; provided that section 4 shall take effect June 29, 2013.
Report Title:
Environmental Response, Energy, and Food Security Tax; Liquid and Gaseous Fossil Fuels
Description:
Adds new definition of "fossil fuel" to and amends definition of "distributor" in section 243-1, HRS. Amends section 243-3.5, HRS, to levy the environmental response, energy, and food security tax on liquid or gaseous fossil fuels. Repeals sunset date of Act 253, SLH 2007, as amended by Act 151, SLH 2012. Effective 07/01/2050. (SD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
