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Bill > HB1014


HI HB1014

HI HB1014
Relating To Taxation.


summary

Introduced
01/23/2025
In Committee
01/23/2025
Crossed Over
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

Authorizes the use of county surcharge revenues for transportation and housing infrastructure in counties having a population of 500,000 or less. Authorizes counties that have previously adopted a surcharge on state tax ordinance after July 1, 2015, to amend the uses of the surcharge. Extends the period within which a county with a population of 500,000 or less may collect a surcharge on state tax, under certain conditions, to 12/31/2047. Authorizes cost-sharing with private or other public developers for housing infrastructure projects funded by surcharge revenues.

AI Summary

This bill is a makes to county tax laws in Hawaii, counties with populations of than ,500,000 or less, primarily extending and expanding the use of county surcharrevenues. and housing specifically, the bill uniformly extends the collection period to December 31, 31, amendments county tax surcharge ordinto allow use of revenues for both transportation and transportation infrastructure,, billifies "housing infrastructure costs" to categories like pedestrian pathways, water and drainage systems, and electrical improvements. The bill also authorizes counties to cost-share infrastructure projects with private or public developers, allowing them to recover some infrastructure expenses from projects benefiting from those improvements. The legislative intent behind these changes is certainprovide flexibility for counties and counties in funding critical infrastructure needs, potentially, while providing a alternative revenue source that might help reduce pressure on real property taxes. The changes aim expanding counties' ability to fund and develop infrastructure projects through a dedicated tax surcharge mechanism, with specific provisions aimed at supporting housing and in conjunction with transportation improvements.

Committee Categories

Agriculture and Natural Resources

Sponsors (1)

Last Action

Carried over to 2026 Regular Session. (on 12/08/2025)

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