Hawaii 2023 Regular Session

Hawaii Senate Bill SB1148

Introduced
1/20/23  

Caption

Relating To An Aircraft Service And Maintenance Tax Credit.

Impact

The bill recognizes the vital role the aviation industry plays in Hawaii's economy, with general aviation contributing significantly in terms of jobs and economic output. By offering these tax credits, the state seeks to enhance the viability of local maintenance facilities, encouraging more efficient service delivery. The potential economic boost from this initiative is forecasted to enhance job retention in the aviation sector while fostering an environment for growth and skill development in aviation maintenance, directly supporting local business operations.

Summary

Senate Bill 1148 proposes the establishment of a five-year income tax credit to support the aviation industry within Hawaii, particularly focusing on aircraft service and maintenance. The bill aims to incentivize taxpayers engaged in aircraft maintenance activities by allowing them to claim a tax credit equivalent to the general excise taxes paid on qualified maintenance expenses. This initiative is set to commence on January 1, 2024, and is designed to promote local aviation maintenance services while ensuring a sustained workforce in this sector.

Contention

While there is considerable support for the bill given the importance of aviation services for various critical operations in Hawaii, concerns may arise regarding its fiscal implications and the long-term sustainability of tax incentives. Opponents might argue that targeting tax benefits toward a specific industry could strain state revenue, especially if the anticipated economic returns do not materialize. Thus, the effectiveness and long-term necessity of the bill will need to be assessed within the context of its impact on overall state funding and the equitable distribution of tax incentives across different sectors.

Companion Bills

No companion bills found.

Previously Filed As

HI SB1148

Relating To An Aircraft Service And Maintenance Tax Credit.

HI SB2857

Relating To An Aircraft Service And Maintenance Tax Credit.

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