HB1311

SECTION 1. The Hawaii Revised Statutes is amended by adding a new chapter to be appropriately designated and to read as follows:

"Chapter

office of senior citizen affairs

§ -1 Office of senior citizen affairs; established. (a) There is established within the office of the lieutenant governor, on a temporary basis and for special purposes, the office of senior citizen affairs.

(b) The office of senior citizen affairs shall be headed by an executive director, who shall be appointed by the lieutenant governor without regard to chapter 76, and who shall serve at the pleasure of the lieutenant governor.

(c) The executive director may appoint staff as needed to carry out the purposes of this section. Staff appointed pursuant to this section shall be exempt from chapters 76 and 89 but shall be members of the state employees' retirement system and shall be eligible to receive the benefits of any state employee benefit program generally applicable to officers and employees of the State.

(d) Department directors may assign additional employees from existing positions within their respective department to the office; provided that the employees shall represent their respective department's needs and shall have direct communication with the respective department's leadership during the course of their assignment with the office.

§ -2 Kupuna benefits program; functions of the office. (a) There is established the kupuna benefits program to be administered by the office of senior citizen affairs. The office shall work with participating businesses to provide benefits and special privileges to eligible senior citizens through the kupuna benefits program.

(b) A business who wishes to participate in the kupuna benefits program shall register with the office of senior citizen affairs. Eligible senior citizens wishing to participate in the kupuna benefits program shall apply with the office. The office shall establish a means for participating businesses to verify the eligibility of a senior citizen who applies to participate in the kupuna benefits program.

(c) The office of senior citizen affairs shall adopt rules pursuant to chapter 91 to carry out the purposes of this section.

(d) For the purposes of this section:

"Eligible senior citizen" means a resident of the State who is sixty years of age or older and whose annual income is no more than $120,000.

"Participating business" includes:

(1) Hotels or other lodging service providers;

(2) Restaurants and other food service providers;

(3) Surface transportation service providers; and

(4) Theaters and similar providers of culture, leisure, and amusement."

SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§235- Kupuna benefits program tax credit. (a) There shall be allowed to a qualifying taxpayer subject to the taxes imposed by this chapter a kupuna benefits program tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the tax credit is properly claimed.

(b) The kupuna benefits program tax credit shall be equal to one hundred per cent of the monetary value of the benefit or special privilege provided to a participant of the kupuna benefits program under section -2.

(c) The total amount of tax credits allowed under this section shall not exceed $ for all qualifying taxpayers in any taxable year; provided that any qualifying taxpayer who is ineligible to claim the credit in a taxable year due to the $ cap having been exceeded for that taxable year shall be eligible to claim the credit in the subsequent taxable year.

(d) The director of taxation:

(1) Shall prepare any forms necessary to claim a tax credit under this section;

(2) May require the taxpayer to furnish reasonable information to ascertain the validity of the claim made for the tax credit under this section; and

(3) May adopt rules pursuant to chapter 91 to carry out the purposes of this section.

(e) For the purposes of this section, "qualifying taxpayer" means a participating business, as defined in section -2(d), that is registered with the office of senior citizen affairs pursuant to section -2(b)."

SECTION 3. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2023-2024 and the same sum or so much thereof as may be necessary for fiscal year 2024-2025 for the establishment of the office of senior citizen affairs and the administration of the kupuna benefits program.

The sums appropriated shall be expended by the office of the lieutenant governor for the purposes of this Act.

SECTION 4. New statutory material is underscored.

SECTION 5. This Act shall take effect on July 1, 2023.

INTRODUCED BY:	_____________________________

HOUSE OF REPRESENTATIVES	H.B. NO.	1311
THIRTY-SECOND LEGISLATURE, 2023
STATE OF HAWAII