Bill > HB2392

This bill establishes an "Alternative Transportation Options Tax Credit" for employers in Hawaii who implement strategies to encourage employees to use methods other than driving alone to commute to work. These strategies, known as "transportation demand management strategies," aim to reduce traffic congestion, emissions, and fuel consumption, and are generally accepted if approved by the department of transportation through rulemaking. Approved strategies include using public transportation, carpooling, biking, walking, and teleworking or flexible work arrangements, but do not include things like providing electric vehicle charging for personal use or offering vehicles as a general fringe benefit. The bill outlines how employers can calculate the amount spent on these options, which can include depreciation on vehicles used for ridesharing or last-mile shuttles, maintenance, fuel, cash incentives for employees, fees for public transit or ridesharing services, mileage reimbursement for employees using their own vehicles for carpools, and costs associated with telework. The director of taxation will create necessary forms and can adopt rules to implement the credit, which applies to taxable years beginning after December 31, 2026.

Transportation and Infrastructure

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2392&year=2026