Hawaii 2022 Regular Session

Hawaii Senate Bill SB302

Introduced
1/22/21  
Refer
1/25/21  
Report Pass
2/19/21  
Refer
2/19/21  
Report Pass
3/5/21  
Engrossed
3/11/21  

Caption

Relating To Tax Credits.

Impact

If enacted, SB302 would significantly modify the existing provisions related to income tax credits for low-income renters in Hawaii. By revising the eligibility criteria and creating a framework that adjusts for inflation, the bill seeks to improve access to tax relief for eligible renters. This is particularly pertinent as Hawaii continues to struggle with one of the highest costs of living in the United States, making housing affordability a pressing concern. The adjustments expected from this bill could potentially lead to enhanced financial stability for numerous low-income households in the state.

Summary

Senate Bill 302 aims to address the issue of housing affordability in Hawaii by adjusting the income tax credit for low-income household renters. The bill recognizes that the existing tax credit, which has not been updated since 1989, is insufficient to support renters facing rising housing costs. The proposed changes include updating income eligibility thresholds, creating tax brackets that phase out the credit as income increases, and adjusting the credit amount every three years in line with the consumer price index. These modifications aim to better target those most in need of support and align the tax relief measures more closely with current economic conditions.

Sentiment

The sentiment around SB302 appears largely supportive, especially among legislators aware of the homelessness crisis in Hawaii. Proponents argue that updating the credit will provide essential relief to low-income renters and help combat homelessness driven by high housing costs. Critics, however, may express concern over the long timeline for implementation, as the bill's provisions do not take effect until 2050, which raises questions about its urgency and immediate applicability in addressing the current housing crisis. Overall, the bill has been seen as a positive step towards enhancing economic fairness and stability for Hawaii's most vulnerable populations.

Contention

Notably, while most discussions surrounding the bill have leaned towards support for its goals, there may be contention regarding the practicality of its long-term implementation timeline and the specific thresholds set for the income eligibility phases. Some lawmakers might argue that more immediate actions are necessary to tackle the state's ongoing housing and homelessness issues rather than waiting for adjustments that would only materialize in the distant future. This could lead to debates about the adequacy of the proposed measures and the need for more urgent solutions to the current housing crisis.

Companion Bills

HI HB131

Same As Relating To Tax Credits.

Similar Bills

HI HB1776

Relating To The Household And Dependent Care Services Tax Credit.

HI HB1049

Relating To Income Tax.

HI HB326

Relating To The Household And Dependent Care Services Tax Credit.

NJ S611

Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

NJ A3529

Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

NJ S2095

Provides gross income tax deduction for certain moving expenses for taxpayer moving to New Jersey to commence work in State.

HI HB753

Relating To The Household And Dependent Care Services Tax Credit.

HI HB241

Relating To Taxation.