STAND.
COM. REP. NO. 173
Honolulu, Hawaii
, 2023
RE: H.B. No. 276
H.D. 1
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-Second State Legislature
Regular Session of 2023
State of Hawaii
Sir:
Your Committee on Economic Development, to which was referred H.B. No. 276 entitled:
"A BILL FOR AN ACT RELATING TO TAXATION,"
begs leave to report as follows:
Your Committee finds that peer-to-peer car sharing has emerged as a new car sharing model in the rental car marketplace, allowing vehicle owners to rent out their vehicles directly to consumers through online platforms. Although the State enacted Act 77, Session Laws of Hawaii 2022, to regulate peer-to-peer car-sharing programs, individuals offering vehicles for rent through peer-to-peer car-sharing programs have resorted to parking their vehicles in various neighborhoods. This measure seeks to help relocate vehicles available for rent through a peer-to-peer car-sharing program away from neighborhood streets by incentivizing owners of commercial properties to allocate dedicated parking spaces for these vehicles.
Your Committee has amended this measure by:
(1) Making the income tax credit for owners of commercial properties that provide designated parking spaces for vehicles available for rent through a peer-to-peer car-sharing program nonrefundable;
(2) Changing its effective date to July 1, 3000, to encourage further discussion; and
(3) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Economic Development that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 276, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 276, H.D. 1, and be referred to your Committee on Consumer Protection & Commerce.
Respectfully submitted on behalf of the members of the Committee on Economic Development,
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____________________________ DANIEL HOLT, Chair |
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