Hawaii 2024 Regular Session

Hawaii House Bill HB1190

Introduced
1/25/23  
Refer
1/30/23  
Introduced
1/25/23  

Caption

Relating To A Wealth Asset Tax.

Impact

If implemented, HB1190 would amend the Hawaii Revised Statutes to introduce a new chapter dedicated specifically to this wealth asset tax. This change could have far-reaching implications for state taxation structure, shifting how wealth is taxed and potentially redistributing wealth to support public services. The application of this tax is scheduled to commence for taxable years beginning after December 31, 2023, allowing for a phase-in period to prepare for this new tax framework.

Summary

House Bill 1190 seeks to establish a wealth asset tax in Hawaii, imposing a 1% tax on the net worth of individuals whose assets exceed $20 million. This tax is aimed at those who have accumulated significant wealth and is positioned as a means to address income inequality and generate additional state revenue. The bill proposes that taxpayers report their wealth through a series of defined asset categories that include real estate, corporate stocks, and various other financial interests. Married individuals would be required to file separate returns.

Contention

Arguments surrounding HB1190 are likely to center on issues of fairness and economic impact. Supporters argue that a wealth tax is a necessary tool for promoting equity and funding public programs that benefit all residents. However, critics may raise concerns about the tax's practical implementation, particularly regarding the valuation of assets and the potential flight of wealthy individuals from the state to avoid higher taxes. The conversation may also examine the overall effects of such a tax on business investments and the local economy.

Companion Bills

HI SB925

Same As Relating To A Wealth Asset Tax.

HI HB1190

Carry Over Relating To A Wealth Asset Tax.

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