Hawaii 2022 Regular Session

Hawaii Senate Bill SB2389

Introduced
1/21/22  

Caption

Relating To A Wealth Asset Tax.

Impact

The implementation of SB2389 would require substantial changes to how wealth is reported and taxed in the state. It amends Hawaii's existing tax laws to introduce a new chapter focused on wealth asset taxation. Taxpayers would be required to report a broad array of assets, excluding real property, which includes stocks, bonds, cash, mutual funds, and collectibles. This comprehensive approach ensures that a wide range of wealth forms are subject to taxation, potentially increasing the state's tax revenue and funding for public goods and services.

Summary

Senate Bill 2389 introduces a wealth asset tax in the state of Hawaii, targeting high-net-worth individuals, estates, and trusts. The proposed tax is set at one percent on worldwide net worth exceeding $50 million for single taxpayers and $25 million for married individuals filing separately. Additionally, there would be a 0.5 percent surtax on those with a net worth exceeding $1 billion for single taxpayers and $500 million for married taxpayers. This substantial levy aims to address income inequality and generate revenue for state-funded programs.

Contention

Despite its goals, SB2389 has provoked significant debate among lawmakers and the public. Supporters argue that taxing wealth directly addresses the growing issue of income disparity and allows for a fair contribution from the wealthiest citizens to public funding. However, opponents voice concerns regarding the possible negative implications on investment and economic growth. They argue that such taxation may deter wealthy individuals from residing in or investing in Hawaii, thus potentially leading to capital flight and economic stagnation. The bill will likely undergo extensive discussions in committees as legislators assess its viability and potential amendments.

Companion Bills

No companion bills found.

Previously Filed As

HI HB1190

Relating To A Wealth Asset Tax.

HI SB925

Relating To A Wealth Asset Tax.

HI SB1008

Relating To Taxation Of Aviation Fuel.

HI SB1610

Relating To Taxation.

HI SB1004

Relating To Taxation.

HI HB1498

Relating To Taxation.

HI SB1060

Relating To Taxation.

HI HB1146

Relating To Taxation.

HI HB1729

Relating To Taxation.

HI SB3280

Relating To Taxation.

Similar Bills

HI SB3182

Relating To A Wealth Asset Tax.

CA AB310

Wealth tax.

CA AB2306

Sensitive military land: foreign ownership and interests: prohibited foreign actors.

CA AB475

Sensitive military land: foreign ownership and interests: prohibited foreign actors.

NJ SR56

Condemns publication and distribution of images inciting, glorifying, or justifying violence against law enforcement officers.

NJ AR15

Condemns publication and distribution of images inciting, glorifying, or justifying violence against law enforcement officers.

NJ AR11

Condemns publication and distribution of images inciting, glorifying, or justifying violence against law enforcement officers.

CA AB2088

Wealth tax.