Hawaii 2024 Regular Session

Hawaii Senate Bill SB2654

Introduced
1/19/24  
Refer
1/24/24  
Introduced
1/19/24  
Report Pass
2/9/24  
Refer
1/24/24  
Report Pass
2/9/24  

Caption

Relating To Housing.

Impact

Should SB2654 be enacted, the changes would specifically amend Chapter 237 of the Hawaii Revised Statutes to clarify that any amounts spent on applicable projects will not be subject to state taxes. This means that costs associated with the construction and rehabilitation of homestead lots intended for Native Hawaiian beneficiaries will now be more manageable, potentially leading to an increase in the construction of affordable housing units. The legislation is expected to stimulate both the housing market and local economy by encouraging development initiatives that adhere to the needs of Native Hawaiians.

Summary

Senate Bill 2654 aims to enhance housing opportunities for Native Hawaiians by exempting developments related to homestead lots or housing under the Department of Hawaiian Home Lands (DHHL) from general excise and use taxes. The legislation acknowledges the financial burdens many face in acquiring affordable housing in Hawaii, which is notoriously expensive compared to similar locales. By removing tax liabilities on various activities related to planning, design, and construction for these specific housing projects, the bill seeks to lower the cost barriers associated with home ownership and affordable rentals for beneficiaries of the DHHL programs.

Sentiment

The sentiment surrounding SB2654 appears to be predominantly supportive, especially within demographics that prioritize Native Hawaiian issues and affordable housing. Stakeholders express optimism that such an initiative could significantly improve housing accessibility for low-income families and other qualifying beneficiaries. However, while the overall reception is favorable, concerns about the implementation of the tax exemption and its efficacy among beneficiaries remain present in discussions. Some stakeholders advocate for ensuring that there are sufficient safeguards to prevent misuse of benefits or a dilution of quality in housing development.

Contention

Notable points of contention surrounding SB2654 primarily relate to the potential long-term effects on state revenue due to tax exemptions. Critics may argue about the sustainability of removing tax revenues from available state coffers while considering the state's financial obligations. Furthermore, transparent processes for determining qualified projects and ensuring that housing developments remain genuinely beneficial to the intended populations represent crucial discussions within legislative and community circles. Additionally, the effectiveness of the mechanisms to certify claims for tax exemption is also highlighted as an area requiring careful scrutiny.

Companion Bills

HI HB2034

Same As Relating To Housing.

Similar Bills

HI SB3101

Relating To Tax Exemption.

HI HB2133

Relating To Tax Exemption.

HI SB1405

Relating To Housing.

HI HB2034

Relating To Housing.

HI SB1353

Relating To Housing.

HI HB1086

Relating To Housing.

HI SB1353

Relating To Housing.

HI HB1055

Relating To Housing.