summary
Introduced
01/21/2026
01/21/2026
In Committee
03/30/2026
03/30/2026
Crossed Over
03/10/2026
03/10/2026
Passed
Dead
05/08/2026
05/08/2026
Introduced Session
2026 Regular Session
Bill Summary
Part I: Allows counties to use time-stamped screenshots as evidence for the enforcement of transient accommodations. Requires the Hawaii Tourism Authority's plans, practices, and efforts involving destination management to include promotion of use of traditional or lawful transient accommodations. Clarifies that the counties may use revenue from the County Transient Accommodations Tax for the enforcement of transient accommodations. Appropriates funds. Part II: Requires hosting platforms that earn service fees for providing booking services for transient accommodations to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators. Part II effective 1/1/2027. Effective 7/1/3050. (SD1)
AI Summary
This bill aims to enhance the regulation and taxation of vacation rentals, often referred to as "transient accommodations," by allowing counties to use time-stamped screenshots as evidence for enforcing ordinances against illegal short-term rentals, and clarifying that revenue from the County Transient Accommodations Tax can be used for such enforcement. It also directs the Hawaii Tourism Authority to include promoting the use of traditional or legal accommodations in its destination management efforts, which involves strategies to manage tourism impacts and improve visitor experiences. A significant provision requires "hosting platforms," which are online services that facilitate vacation rental bookings and earn fees, to register with the Department of Taxation as "tax collection agents" and to collect, report, and remit general excise and transient accommodations taxes on behalf of the rental operators, starting January 1, 2027, with the overall bill taking effect on July 1, 3050.
Committee Categories
Budget and Finance, Business and Industry, Justice
Sponsors (17)
Della Belatti (D)*,
Luke Evslin (D)*,
Tina Grandinetti (D)*,
Greggor Ilagan (D)*,
Kim Iwamoto (D)*,
Kirstin Kahaloa (D)*,
Jeanné Kapela (D)*,
Darius Kila (D)*,
Matthias Kusch (D)*,
Michael Lee (D)*,
Nicole Lowen (D)*,
Lisa Marten (D)*,
Scot Matayoshi (D)*,
Ikaika Olds (D)*,
Amy Perruso (D)*,
Mahina Poepoe (D)*,
Adrian Tam (D)*,
Last Action
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM/JDC. (on 03/30/2026)
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