Hawaii 2022 Regular Session

Hawaii Senate Bill SB990

Introduced
1/27/21  

Caption

Relating To Taxation.

Impact

The bill anticipates significant financial implications for the county’s management of tax receipts, particularly in enhancing public transportation infrastructure. Counties with populations exceeding 500,000 currently face restrictions on how they can utilize surcharge revenues, being limited primarily to capital costs of public projects. SB990 seeks to remove these restrictions, allowing larger counties to employ surcharge funds for operational costs as well. This change is intended to level the playing field between larger counties and smaller counterparts, which have greater flexibility in utilizing transportation funds.

Summary

SB990 proposes amendments to the existing laws regarding the county surcharge on state taxes, specifically targeting public transportation funding. This bill aims to allow counties with a pre-existing tax surcharge to continue imposing a reduced rate of one-fourth of one percent after December 31, 2030, thereby providing a more stable funding source for public transportation initiatives. Counties that have not previously imposed a tax surcharge can adopt one at a rate of one-half of one percent until 2030, transitioning to the lower rate thereafter. This amendment is seen as a necessary response to ensure ongoing support for public transportation projects within the state.

Contention

While proponents argue that the permanence of the tax surcharge will stabilize funding and improve public transport services, critics express concerns about the long-term implications of additional taxation on local residents and businesses. The allowable uses of the surcharge revenues have sparked debate, particularly the decision to relax restrictions for larger counties versus maintaining operational controls on funds for smaller ones. Stakeholders are split on whether these changes will enhance service delivery or represent a misguided approach to fiscal policy management.

Companion Bills

No companion bills found.

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