| 47 | | - | SECTION 1. The legislature finds that homestead lots or housing developed for the department of Hawaiian home lands awarded to native Hawaiians are offered at rates that are affordable when compared to similar housing opportunities available in Hawaii. The purpose of this Act is to exempt any development of homestead lots or housing for the department of Hawaiian home lands from general excise and use taxes. SECTION 2. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§237- Exemptions for any development of homestead lots or housing for the department of Hawaiian home lands. (a) Any amounts related to planning, design, financing, or construction activities conducted by a qualified person or firm for a new construction, moderate rehabilitation, or substantial rehabilitation project for homestead lots or housing for the department of Hawaiian home lands shall be exempted from the tax imposed by this chapter; provided that the project shall be awarded to and occupied by beneficiaries of the department of Hawaiian home lands. The project may also be developed: (1) Under a government assistance program approved by the department of Hawaiian home lands; (2) Under the sponsorship of a nonprofit organization providing home rehabilitation or new homes on Hawaiian home lands for qualified families in need of decent, low-cost housing; or (3) To provide affordable rental housing where at least fifty per cent of the available units are for households with incomes at or below eighty per cent of the area median family income, as determined by the United States Department of Housing and Urban Development. (b) All claims for exemption under this section shall be filed with and certified by the department of Hawaiian home lands and forwarded to the department of taxation by the claimant. Any claim for exemption that is filed and approved shall not be considered a subsidy. (c) The department of Hawaiian home lands may establish, revise, charge, and collect a reasonable service fee in connection with its approvals and certifications of the exemption under this section. The fees shall be deposited into the Hawaiian home operating fund pursuant to section 213(e) of the Hawaiian Homes Commission Act, 1920, as amended. (d) For the purposes of this section: "Homestead lot" means a lot of residential, agricultural, or pastoral use to be awarded pursuant to the Hawaiian Homes Commission Act, 1920, as amended, including but not limited to on- and off-site infrastructure requirements, appurtenances, and dwelling units. "Moderate rehabilitation" shall have the same meaning as defined in section 201H-36. "Qualified person or firm" means any individual, partnership, joint venture, corporation, association, limited liability partnership, limited liability company, business, trust, or any organized group of persons or legal entities, or any combination thereof, that possesses all professional or vocational licenses necessary to do business in the State. "Substantial rehabilitation" shall have the same meaning as defined in section 201H-36." SECTION 3. Section 238-3, Hawaii Revised Statutes, is amended by amending subsection (j) to read as follows: "(j) The tax imposed by this chapter shall not apply to any use of property, services, or contracting exempted by section 237-26 [or section], 237-29[.], or 237- ." SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 5. This Act shall take effect on July 1, 2024. |
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| 47 | + | SECTION 1. The legislature finds that homestead lots or housing developed for the department of Hawaiian home lands awarded to native Hawaiians are offered at rates that are affordable when compared to similar housing opportunities available in Hawaii. The purpose of this Act is to exempt any development of homestead lots or housing for the department of Hawaiian home lands from general excise and use taxes. SECTION 2. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§237- Exemptions for any development of homestead lots or housing for the department of Hawaiian home lands. (a) Any amounts related to planning, design, financing, or construction activities conducted by a qualified person or firm for a new construction, moderate rehabilitation, or substantial rehabilitation project for homestead lots or housing for the department of Hawaiian home lands shall be exempted from the tax imposed by this chapter. The project may also be developed: (1) Under a government assistance program approved by the department of Hawaiian home lands; (2) Under the sponsorship of a nonprofit organization providing home rehabilitation or new homes on Hawaiian home lands for qualified families in need of decent, low-cost housing; or (3) To provide affordable rental housing where at least fifty per cent of the available units are for households with incomes at or below eighty per cent of the area median family income, as determined by the United States Department of Housing and Urban Development. (b) All claims for exemption under this section shall be filed with and certified by the department of Hawaiian home lands and forwarded to the department of taxation by the claimant. Any claim for exemption that is filed and approved shall not be considered a subsidy. (c) The department of Hawaiian home lands may establish, revise, charge, and collect a reasonable service fee in connection with its approvals and certifications of the exemption under this section. The fees shall be deposited into the Hawaiian home operating fund pursuant to section 213(e) of the Hawaiian Homes Commission Act, 1920, as amended. (d) For the purposes of this section: "Homestead lot" means a lot of residential, agricultural, or pastoral use to be awarded pursuant to the Hawaiian Homes Commission Act, 1920, as amended, including but not limited to on- and off-site infrastructure requirements, appurtenances, and dwelling units. "Moderate rehabilitation" shall have the same meaning as defined in section 201H-36. "Qualified person or firm" means any individual, partnership, joint venture, corporation, association, limited liability partnership, limited liability company, business, trust, or any organized group of persons or legal entities, or any combination thereof, that possesses all professional or vocational licenses necessary to do business in the State. "Substantial rehabilitation" shall have the same meaning as defined in section 201H-36." SECTION 3. Section 238-3, Hawaii Revised Statutes, is amended by amending subsection (j) to read as follows: "(j) The tax imposed by this chapter shall not apply to any use of property, services, or contracting exempted by section 237-26 [or section], 237-29[.], or 237- ." SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 5. This Act shall take effect on January 1, 2025. INTRODUCED BY: _____________________________ |
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