Hawaii 2023 Regular Session

Hawaii House Bill HB1190

Introduced
1/25/23  

Caption

Relating To A Wealth Asset Tax.

Impact

The introduction of this tax is expected to impact state revenue streams significantly. Furthermore, the bill mandates that taxpayers report their net worth based on a variety of assets, including real property, stocks, and financial instruments. This comprehensive valuation process aims to ensure that the taxable amount accurately reflects individuals' wealth. The bill also includes safeguards for individuals who may already be subject to wealth taxes in other jurisdictions, allowing them to deduct those amounts from their Hawaii tax liability.

Summary

House Bill 1190 proposes the introduction of a wealth asset tax in Hawaii, targeting individuals, estates, and trusts with a net worth exceeding $20 million. The bill stipulates that a tax of one percent will be levied on the state net worth of such taxpayers, thereby creating a financial obligation for those with substantial wealth. The definitions section outlines key terms, including 'taxpayer' and 'department', to clarify who would be affected and how the tax is administered.

Contention

While the bill seeks to address wealth inequality and generate additional revenue, it is likely to spark debate among lawmakers and constituents. Proponents argue that the wealth asset tax could help fund public services and initiatives aimed at aiding lower-income residents, thereby addressing social disparities. Conversely, critics may contend that imposing such a tax could disincentivize investment and economic growth, potentially leading to capital flight or reduced business activity in the state. The opposition may also raise concerns regarding the complexity of enforcing asset valuations and the administrative burden on the Department of Taxation.

Companion Bills

HI SB925

Same As Relating To A Wealth Asset Tax.

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