Hawaii 2024 Regular Session

Hawaii Senate Bill SB925

Introduced
1/20/23  
Refer
1/27/23  
Introduced
1/20/23  
Report Pass
2/7/23  
Refer
1/27/23  
Report Pass
2/7/23  

Caption

Relating To A Wealth Asset Tax.

Impact

If enacted, SB925 could significantly alter the revenue landscape for the state of Hawaii. The income generated from this wealth asset tax aims to fund essential public services and infrastructure. Proponents argue that taxing wealth rather than income is a more equitable approach, as it targets individuals and entities with significant holdings, potentially addressing economic inequality. The introduction of such a tax may provide a new stream of revenue for addressing public needs and reducing the disparities between wealth and public investment.

Summary

Senate Bill 925 introduces a new chapter in the Hawaii Revised Statutes to establish a wealth asset tax. The proposed tax applies to individuals, estates, and trusts who exceed a net worth of $20,000,000. The tax rate is set at one percent of the net worth exceeding this threshold, intending to levy taxes on the concentration of wealth within the state. Furthermore, the bill outlines the categories that comprise a taxpayer's state net worth, which includes real property, stocks, bonds, cash, and various financial assets.

Contention

Despite its potential benefits, SB925 may face opposition from various stakeholders who argue against the imposition of a wealth tax. Critics could claim that such a tax might discourage investment and economic activity within the state, especially among high-net-worth individuals. Moreover, there may be concerns regarding the valuation and reporting of assets, and how out-of-state tax credits would impact local tax liabilities. These points of contention highlight the ongoing debate over the best approaches to taxation and wealth distribution in Hawaii.

Companion Bills

HI HB1190

Same As Relating To A Wealth Asset Tax.

HI SB925

Carry Over Relating To A Wealth Asset Tax.

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