Hawaii 2026 Regular Session

Hawaii House Bill HB313

Introduced
1/17/25  

Caption

Relating To Hawaiian Home Lands.

Impact

If enacted, HB 313 would amend Hawaii Revised Statutes to allow homestead lots to be designated as enterprise zones for a period of twenty years. This would enable businesses on these lots to benefit from various tax exemptions, including a complete exemption from the general excise tax and non-refundable income tax credits. Furthermore, the bill proposes a new framework for eligibility and qualification for businesses on homestead lots, aiming to improve local economic conditions through job creation and increased local commerce.

Summary

House Bill 313 focuses on enhancing economic opportunities for native Hawaiians by addressing the shortcomings of the existing enterprise zone program. The legislation aims to extend enterprise zone benefits to businesses operating on homestead lots—areas designated under the Hawaiian Homes Commission Act. Currently, many businesses on these lots are excluded from incentives that could significantly aid their growth. By fostering business creation in these communities, the bill aspires to reduce the economic disparity that native Hawaiians face compared to the broader state population.

Contention

Despite its potential advantages, the bill may face contention regarding the impact on existing businesses and state revenue. Critics could argue that extending enterprise zone benefits to homestead lots may lead to a significant decrease in tax revenue for the state if many businesses qualify for exemptions. Additionally, there might be concerns regarding accountability and oversight of businesses operating in these newly designated zones, specifically how effectively they will contribute to the local economy and community prosperity.

Companion Bills

HI HB313

Carry Over Relating To Hawaiian Home Lands.

Previously Filed As

HI HB313

Relating To Hawaiian Home Lands.

HI HB855

Relating To Hawaiian Home Lands.

HI HB295

Relating To Hawaiian Home Lands.

HI SB625

Relating To Hawaiian Home Lands.

HI HB1408

Relating To The Department Of Hawaiian Home Lands.

HI HB581

Relating To Hawaiian Home Lands.

HI HB1307

Relating To The Department Of Hawaiian Home Lands.

HI SB152

Relating To The Department Of Hawaiian Home Lands.

HI HB606

Relating To The Department Of Hawaiian Homelands.

HI HB1362

Relating To The Department Of Hawaiian Home Lands.

Similar Bills

HI HB313

Relating To Hawaiian Home Lands.

GA HB1228

Ad valorem tax; assessment of real property purchased or acquired by certain business enterprises at 100 percent of its fair market value; provide

GA HR1244

Ad valorem tax; business enterprises; rate of assessment of 1,000 or more single family residential properties used for rental income; provisions - CA

CO HB1296

Tax Expenditure Adjustment

CO SB009

Income Tax Credit Adjustment

CO HB1018

Income Tax Credit Adjustment

HI HB1429

Relating To Capital Improvement Projects For The Benefit Of The Fifteenth, Sixteenth, And Seventeenth Representative Districts.

HI HB1429

Relating To Capital Improvement Projects For The Benefit Of The Fifteenth, Sixteenth, And Seventeenth Representative Districts.