Hawaii 2022 Regular Session

Hawaii Senate Bill SCR86

Introduced
3/11/22  

Caption

Requesting The Department Of Taxation To Conduct A Study To Determine The Potential New Revenue For The State Resulting From A Tax On Electronic Smoking Devices.

Impact

If implemented, the results of this study could lead to significant changes in state tax laws pertaining to electronic smoking devices. With the increasing popularity of e-cigarettes, a tailored taxation approach could realign the economic incentives surrounding these products. Moreover, it could enhance state revenue streams historically tied to tobacco taxation, thereby potentially providing funds for public health initiatives or education on smoking cessation. The resolution indicates the legislature’s intent to remain adaptive to shifts in consumer behavior while considering public health implications.

Summary

Senate Concurrent Resolution SCR86 requests the Department of Taxation to conduct a study assessing the potential new revenue for the state that could be generated from a tax on electronic smoking devices. The resolution highlights a significant increase in the use of e-cigarettes among both youths and adults, contrasting this rise with a noted decline in traditional cigarette smoking. The request for a study emerges from concerns regarding the current tax disparities between traditional tobacco products and e-cigarettes, which incentivizes consumers to opt for the latter due to lower tax burdens. This suggests a pressing need to evaluate the state's taxation policies in relation to evolving smoking habits.

Contention

Notably, SCR86 also touches upon the challenges associated with regulating flavored e-cigarettes. Given that any laws banning these products would rely on concurrent federal legislation, there is an inherent complexity in addressing public health concerns at the state level. Therefore, while the bill could create a streamlined taxation framework, discussions surrounding regulation, health outcomes, and consumer choice will likely persist, highlighting the multifaceted nature of tobacco and e-cigarette discussions in legislative arenas.

Companion Bills

HI SR76

Same As Requesting The Department Of Taxation To Conduct A Study To Determine The Potential New Revenue For The State Resulting From A Tax On Electronic Smoking Devices.

HI HCR151

Same As Requesting The Department Of Taxation To Conduct A Study To Determine The Potential New Revenue For The State Resulting From A Tax On Electronic Smoking Devices.

Previously Filed As

HI SCR158

Requesting The Department Of Taxation To Conduct A Study On Disallowing The Dividends Paid Deduction For Real Estate Investment Trusts.

Similar Bills

CA SB538

Electronic cigarettes.

NJ A1826

Requires school districts to provide instruction on dangers of electronic cigarette usage as part of New Jersey Student Learning Standards in Comprehensive Health and Physical Education.

KS HB2094

Authorizing the sale of electronic cigarettes in cigarette vending machines.

HI SB2278

Relating To Tobacco Products.

UT HB0524

Non-nicotine Inhalation Product Amendments

CA AJR30

Vaping: electronic cigarettes.

HI HB1778

Relating To Tobacco Products.

HI SB1147

Relating To Tobacco Products.