Bill Text: HI HB1086 | 2025 | Regular Session | Amended
Bill Title: Relating To Housing.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2025-02-03 - Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Ward excused (2). [HB1086 Detail]
Download: Hawaii-2025-HB1086-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1086 |
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THIRTY-THIRD LEGISLATURE, 2025 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO HOUSING.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
Section 2. Chapter 237, Hawaii Revised Statutes, is
amended by
adding a new section to be appropriately designated and to read as follows:
"§237- Exemptions for any development of
homestead lots or housing for the department of Hawaiian home lands. (a)
This chapter shall not apply to any amounts related to planning, design,
financing, or construction activities conducted by a qualified person or firm
for a new construction, moderate rehabilitation, or substantial rehabilitation
project for homestead lots or housing for the department of Hawaiian home lands,
including but not limited to a project developed:
(1) Under a government assistance
program approved by the department of Hawaiian home lands;
(2) Under the sponsorship of a nonprofit
organization providing home rehabilitation or new homes on Hawaiian home lands
for families qualified under the Hawaiian Homes Commission Act, 1920, as
amended, in need of decent, low-cost housing; or
(3) To provide affordable rental housing
where at least fifty per cent of the available units are for households with
incomes at or below eighty per cent of the area median family income as
determined by the United States Department of Housing and Urban Development.
(b) All claims for exemption under this section
shall be filed with and certified by the department of Hawaiian home lands and
forwarded to the department of taxation by the claimant.
(c) For purposes of this section:
"Homestead
lot" means a lot of residential, agricultural, or pastoral use to be
awarded pursuant to the Hawaiian Homes Commission Act, 1920, as amended,
including but not limited to on- and off-site infrastructure requirements,
appurtenances, and dwelling units.
"Moderate
rehabilitation" has the same meaning as defined in section 201H-36(d).
"Qualified
person or firm" means any individual, partnership, joint venture,
corporation, association, limited liability partnership, limited liability
company, business, trust, or any organized group of persons or legal entities,
or any combination thereof, that possesses all professional or vocational
licenses necessary to do business in the State.
"Substantial rehabilitation" has the same meaning as defined in section 201H-36(d)."
SECTION 3. Section 238-3, Hawaii Revised Statutes, is amended by amending subsection (j) to read as follows:
"(j)
The tax imposed by this chapter shall
not apply to any use of property, services, or contracting exempted by section
237-26 [or section], 237-29[.], or 237- ."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect on July 1, 3000.
Report Title:
DHHL; General Excise Tax Exemption; Use Tax Exemption
Description:
Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Effective 7/1/3000. (HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
