Hawaii 2026 Regular Session

Hawaii Senate Bill SB2515

Introduced
1/23/26  

Caption

Relating To General Excise Tax.

Impact

The bill is expected to have significant implications for local budgets and infrastructure funding. By allowing the surcharge extension, counties can maintain funding for public transportation systems and housing infrastructure. This financial support is crucial, particularly for counties with populations of 500,000 or less, as they face challenges in funding essential services amidst fluctuating state revenues. Additionally, counties using surcharge revenue for housing infrastructure are prohibited from passing on those costs to developers, which could impact housing market dynamics in these areas.

Summary

SB2515, introduced in the Hawaii State Legislature, aims to amend existing statutes relating to the General Excise Tax (GET) to allow counties that have established a surcharge on state taxes prior to July 1, 2015, to extend this surcharge until December 31, 2045. The bill strengthens the framework under which counties can levy these surcharges while ensuring that any extension must be enacted by ordinance following a public hearing. This aims to provide counties with a means to fund essential services without increasing other forms of taxation.

Contention

Discussion surrounding SB2515 may raise points of contention regarding the long-term sustainability of relying on such surcharges. Critics might argue that extending tax surcharges could constrain economic growth and burden residents. Furthermore, ensuring transparency and accountability in how these funds are utilized by counties could also be a concern, especially in light of potential misuse or inefficiencies seen in previous allocations.

Last_action

The bill is currently pending review and is expected to undergo further legislative scrutiny to address the concerns raised by stakeholders.

Companion Bills

HI HB2073

Same As Relating To General Excise Tax.

Previously Filed As

HI SB467

Relating To General Excise Tax.

HI SB492

Relating To General Excise Tax.

HI HB375

Relating To General Excise Tax.

HI HB281

Relating To General Excise Tax.

HI HB572

Relating To General Excise Tax.

HI HB1339

Relating To General Excise Tax.

HI SB681

Relating To The General Excise Tax.

HI SB1077

Relating To General Excise Tax.

HI SB389

Relating To The General Excise Tax.

HI SB1278

Relating To The General Excise Tax.

Similar Bills

TX HB4483

Relating to the funding mechanism for the regulation of workers' compensation and workers' compensation insurance; authorizing surcharges.

TX SB1455

Relating to the funding mechanism for the regulation of workers' compensation and workers' compensation insurance; authorizing surcharges.

HI SB467

Relating To General Excise Tax.

HI SB492

Relating To General Excise Tax.

HI SB492

Relating To General Excise Tax.

HI SB467

Relating To General Excise Tax.

CA SB1168

Data centers: rate structures.

HI SB310

Relating To Taxation.