Hawaii 2025 Regular Session

Hawaii Senate Bill SB1396

Introduced
1/23/25  
Refer
1/27/25  
Report Pass
2/14/25  
Refer
2/14/25  
Report Pass
2/28/25  
Engrossed
3/6/25  
Refer
3/6/25  
Report Pass
3/14/25  
Refer
3/14/25  
Report Pass
3/21/25  
Refer
3/21/25  

Caption

Relating To Economic Development.

Impact

The bill proposes various amendments to the Hawaii Revised Statutes that concretely link tax revenue raised from transient accommodations to crucial areas like the protection, management, and restoration of state natural resources. This includes allocations for climate and hazard mitigation projects that address the current and future impacts of climate change on Hawaii. The amendments also extend the definition of taxable entities to include cruise ships, which have historically been exempt from such taxes, thus expanding the tax base and providing a more equitable framework for revenue generation. This change aims to support Hawaii's environmental and economic stability by investing in sustainable practices that protect its unique ecosystems.

Summary

SB1396, relating to economic development in Hawaii, primarily aims to increase the transient accommodations tax (TAT) applied to various forms of accommodation, including hotels and cruise ship cabins. The bill recognizes the pressing climate emergency affecting Hawaii, underlining the need for economic strategies that integrate environmental stewardship and sustainability. It reflects a significant shift in the legislative approach, emphasizing the connection between economic prosperity and the responsible management of natural resources. The adjusted tax rates are intended to generate additional funding for environmental initiatives, contributing to long-term climate resilience and the state's economy.

Sentiment

The sentiment around SB1396 is generally supportive among environmental advocates and legislators who see the connection between a strengthened economy and robust environmental protections. Supporters argue that the increase in taxes on transient accommodations will enable essential funding for climate initiatives, thereby creating a win-win situation for both the environment and the local economy. Conversely, some stakeholders express concern that increasing taxes could deter tourism and place an additional burden on businesses dependent on the transient accommodation sector, reflecting an ongoing tension between fiscal policy and the interests of the tourism industry.

Contention

Notable points of contention surrounding SB1396 focus on the balance between economic development and environmental sustainability. Critics argue that while the intentions behind the bill are admirable, the practical implications might affect Hawaii's tourism-dependent economy negatively. Furthermore, there are discussions about the adequacy of tax revenues that will address the complex challenges posed by climate change. There is also debate regarding the potential bureaucratic complications arising from increased taxation and the responsible distribution of funds generated from these taxes.

Companion Bills

HI HB1077

Same As Relating To Economic Development.

Previously Filed As

HI SB1467

Relating to economic development incentives for firearms manufacturers, firearms accessory manufacturers, and ammunition manufacturers.

HI HB450

Relating To The Department Of Business, Economic Development, And Tourism.

HI HB2322

Relating to economic development; declaring an emergency.

Similar Bills

HI HB504

Relating To Environmental Stewardship.

HI SB241

Relating To State Finances.

HI SB1215

Relating To The Transient Accommodations Tax.

HI HB348

Relating To Single-use Plastics.

HI HCR143

Strongly Urging The Hawaii Tourism Authority To Encourage All Transient Accommodations To Incorporate The Pono Pledge As A Requirement For Guest Check-in.

HI HR137

Strongly Urging The Hawaii Tourism Authority To Encourage All Transient Accommodations To Incorporate The Pono Pledge As A Requirement For Guest Check-in.

HI SB670

Relating To Single-use Plastics.

HI SB1659

Relating To The Lahaina Bypass.