HOUSE OF REPRESENTATIVES
THE THIRTY-SECOND LEGISLATURE
REGULAR SESSION OF 2023
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Rep. Kyle T. Yamashita, Chair |
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Rep. Lisa Kitagawa, Vice Chair |
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Rep. Micah P.K. Aiu |
Rep. Rachele F. Lamosao |
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Rep. Cory M. Chun |
Rep. Dee Morikawa |
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Rep. Elle Cochran |
Rep. Scott Y. Nishimoto |
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Rep. Andrew Takuya Garrett |
Rep. Mahina Poepoe |
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Rep. Kirstin Kahaloa |
Rep. Jenna Takenouchi |
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Rep. Darius K. Kila |
Rep. David Alcos III |
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Rep. Bertrand Kobayashi |
Rep. Gene Ward |
NOTICE OF HEARING
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DATE: |
Wednesday, March 1, 2023 |
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TIME: |
2:30 p.m. |
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PLACE: |
VIA VIDEOCONFERENCE Conference Room 308 State Capitol 415 South Beretania Street |
Click here to submit testimony and to testify remotely or in person.
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Click here for the live stream of this meeting via YouTube.
A G E N D A #2
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RELATING TO A CHILD TAX CREDIT. Establishes a refundable state child tax credit payable on a monthly basis. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO TAXATION. Establishes an employer-provided or -sponsored child care income tax credit for employers that pay for certain available child care services to their employees. Establishes an employer child care property income tax credit for the cost of child care property purchased or acquired by an employer and put into service for employer-provided child care. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO TAXATION. Establishes an employer child care tax credit for employers who provide or sponsor approved child care. Effective 6/30/3000. (HD1)
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LGO, FIN |
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RELATING TO TAX CREDITS. Establishes a state income tax credit for qualified expenses incurred by certain individuals employed by DOE, the Hawaii state public library system, or as part of a head start program in a school. Effective 6/30/3000. (HD1)
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EDN, FIN |
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RELATING TO TAXATION. Establishes the farm workforce retention tax credit for farm employers or owners of farm employers who employ eligible farm employees. Effective 6/30/3000. (HD1)
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AGR, FIN |
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RELATING TO TAXATION. Establishes an organic foods production tax credit applicable to taxable years beginning after 12/31/2023. Sunsets 12/31/2033. Effective 6/30/3000. (HD1)
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AGR, FIN |
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RELATING TO TAXATION. Creates an income tax credit for taxpayers who are farmers, or are producers of agricultural commodities, cooperatives, broad line distributors, or food hubs who ship products and agricultural goods between counties. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO TAXATION. Creates an income tax credit to alleviate the high costs of production for farmers, ranchers, and fishers and incentivize growth in the agricultural sector in the State. Effective 6/30/3000. (HD1)
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AGR, FIN |
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RELATING TO TAXATION. Establishes an income tax credit for qualified farms that donate eligible food products or prepared food to food banks or food pantries located in the State. Appropriates funds. Sunsets 6/30/2026. Effective 6/30/3000. (HD1)
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AGR, FIN |
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RELATING TO STATE ENTERPRISE ZONES. Amends the definition of "eligible business activity" to include the processing of value-added agricultural products grown within an enterprise zone and the development or production of renewable energy. Effective 6/30/3000. (HD1)
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AGR, ECD, FIN |
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RELATING TO AGRICULTURE. Establishes a food manufacturer tax credit. Defines "qualified taxpayers" as manufacturers that produce valued-added products. Applies to taxable years beginning after 12/31/2023. Effective 6/30/3000. (HD1)
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AGR, FIN |
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RELATING TO AGRICULTURE. Establishes a task force to identify the top ten fruits or vegetables that are imported into the State but may be commercially grown in the State. Creates an income tax credit to incentivize the production of those fruits or vegetables to obviate the need to import them into the State. Effective 6/30/3000. (HD1)
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AGR/ECD, FIN |
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RELATING TO MANUFACTURING. Creates an income tax credit to incentivize the food manufacturing industry in the State. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO THE DEPARTMENT OF HAWAIIAN HOME LANDS. Exempts certain projects for the department of Hawaiian home lands from general excise taxes. Makes permanent the exemption of certain housing developed by the department of Hawaiian home lands from school impact fee requirements. Ensures that the $600,000,000 appropriated to the department of Hawaiian home lands in Act 279, Session Laws of Hawaii 2022, is available for expenditure until June 30, 2025. Makes permanent the issuance of county affordable housing credits to the department of Hawaiian home lands. Effective 7/1/3000. (HD2)
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HSG, JHA, FIN |
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RELATING TO THE GENERAL EXCISE TAX. Establishes a five-year general excise tax exemption beginning 1/1/24 for amounts received from the servicing and maintenance of helicopters in an aircraft service and maintenance facility or from the construction of a facility that services and maintains helicopters where at least 75 percent of the helicopters serviced and maintained annually in the facility are equipped with quiet technology. Sunsets 12/31/2028. Effective 7/1/3000.
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TRN, ECD, FIN |
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RELATING TO TAX CREDITS. Establishes a nonrefundable income tax credit for owners of condominium units whose association is increasing maintenance fees to comply with a county ordinance requiring an automatic fire sprinkler system or alternative fire prevention and fire safety system. Effective 6/30/3000. (HD1)
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CPC, FIN |
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RELATING TO THE TAX CREDIT FOR RESEARCH ACTIVITIES. Extends the repeal date of the tax credits for research activities for an additional 5 years. Adds a cap amount on the tax credit for research activities that may be claimed by a taxpayer and all its business entities. Consolidates the survey and certification requirements for the tax credit for research activities. Changes to an unspecified amount the annual aggregate cap amount on the tax credit for research activities. Requires certification of the tax credit for research activities on a first-come, first-served basis to be based on the date that a complete application is received, subject to certain conditions. Requires a qualified high technology business and at least 75% of its employees to occupy a business location and address in the State. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO TAX CREDITS. Requires that income tax credits established or renewed after 12/31/2023 include a five-year sunset or an annual one-third reduction beginning with the sixth year of the credit. Effective 7/1/3000. (HD1)
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ECD, FIN |
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RELATING TO PASS-THROUGH ENTITY TAXATION. Authorizes certain entities to elect to pay Hawaii income tax at the entity level through pass-through entities. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO TAXATION. Provides a tax credit to taxpayers pursuant to article VII, section 6, of the Hawaii State Constitution. Effective 7/1/3000. (HD1)
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FIN |
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RELATING TO TAXATION. Amends the income brackets and credit amounts of the refundable food/excise tax credit. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO TAXATION. Changes the amount of the state earned income tax credit to an unspecified percentage of the federal earned income tax credit allowed based on an individual's federal income tax return. Effective 6/30/3000. (HD1)
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ECD, FIN |
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RELATING TO INCOME TAX. Adds new tax credit for teacher's expenses. Adjusts annually for tax years beginning on or after January 1, 2024, the income tax brackets, personal exemption and standard deduction amounts, dependent care credit, household renters credit, and refundable food/excise credit by a cost-of-living adjustment factor. Increases the amounts for the income tax brackets, personal exemption amount and standard deduction amounts for tax year 2023. Increases the adjusted gross income amounts for the qualification of low-income credits. Increases the amount of the credits that assist working families. Effective 6/30/3000. (HD1)
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EDN/ECD, FIN |
DECISION MAKING TO FOLLOW
Persons wishing to offer comments should submit testimony at least 24 hours prior to the hearing. Testimony received after this time will be stamped late and left to the discretion of the chair to consider. While every effort will be made to incorporate all testimony received, materials received on the day of the hearing or improperly identified or directed, may not be processed.
Testimony submitted will be placed on the legislative website. This public posting of testimony on the website should be considered when including personal information in your testimony.
The chair may institute a per-testifier time limit.
Committees meeting in the morning must adjourn prior to the day's Floor Session. Therefore, due to time constraints, not all testifiers may be provided an opportunity to offer verbal comments. However, written submissions will be considered by the committee.
Please refrain from profanity or uncivil behavior. Violations may result in ejection from the hearing without the ability to rejoin.
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FOR AMENDED NOTICES: Measures that have been deleted are stricken through and measures that have been added are bolded.
For more information, please contact the Committee Clerk at (808) 586-6200
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________________________________________ Rep. Kyle T. Yamashita Chair |
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