Hawaii 2026 Regular Session

Hawaii Senate Bill SCR12

Introduced
1/28/26  

Caption

Urging The United States Congress To Provide Owner-occupants With Comparably Equivalent Tax Deductions Afforded To Business Entities For Expenses Related To Property Ownership.

Impact

The bill is particularly significant in Hawaii, where the cost of homeownership presents a major barrier for aspiring homeowners. By highlighting this inequity in tax treatment, SCR12 aims to address a structural disadvantage that affects many individuals wishing to own property. By proposing that owner-occupants be given similar deductions as business entities, the resolution could alleviate some financial pressures, fostering a more accessible real estate market for residents.

Summary

Senate Concurrent Resolution 12 (SCR12) urges the United States Congress to provide tax deductions to owner-occupants that are comparable to those afforded to business entities for expenses related to property ownership. Currently, under federal tax law, business entities, such as real estate investment trusts (REITs), are allowed to deduct a wide array of expenses associated with their property holdings. These can encompass interest, depreciation, property taxes, insurance, maintenance fees, and utilities. This disparity leads to large tax savings for these businesses while average homeowners can only write off mortgage interest and face additional financial challenges.

Contention

Notable points of contention surrounding SCR12 may arise from debates on the potential implications for federal tax policy and the balance of benefits that should be allocated between individual homeowners and business entities. While supporters might argue for fairness and equal treatment under tax law, opponents could raise concerns regarding potential impacts on federal revenue and the precedence it sets for further tax reforms. The call for equivalent tax benefits reflects broader discussions about equity in property ownership and the role of government in supporting individual homeowners against large-scale corporate interests.

Companion Bills

HI SR5

Same As Urging The United States Congress To Provide Owner-occupants With Comparably Equivalent Tax Deductions Afforded To Business Entities For Expenses Related To Property Ownership.

Previously Filed As

HI SCR156

Requesting The University Of Hawaii Economic Research Organization To Conduct A Study On The Potential Impact Of The Use Of Taxation And Eminent Domain On The Price And The Availability Of Housing In The State To Address The Concentration Of Residential Property Ownership Among Owners Of Vacant And Surplus Housing And Institutional Investor Property Owners.

HI SCR159

Urging The Congress Of The United States To Continue To Provide Funding And Support To The Ukrainian Military In Its Defense Of Aggression From Russia.

HI HR168

Urging The United States Congress To Enact Legislation To Exempt Residents Of Hawaii From The Federal Income Tax.

HI SCR57

Urging The Congress Of The United States To Enact A National Reinsurance Program To Address The Multi-state Insurance Crisis Resulting From Catastrophic Natural Disasters.

HI SCR85

Requesting The United States Congress To Remove Cannabis From The Federal Controlled Substances Act, Provide Support To States That Are In The Process Of Clearing Cannabis Offenses From Defendants' Records, And Facilitate The Full Spectrum Of Banking Services For Cannabis-related Businesses.

HI SCR143

Urging All Boards And Commissions To Conduct Annual Performance Reviews Of Their Executive Directors Or Persons Holding Equivalent Positions Exempt From Civil Service Law.

HI SCR127

Urging The President Of The United States To Not Defund Law Enforcement In The State.

HI SR126

Requesting The University Of Hawaii Economic Research Organization To Conduct A Study On The Potential Impact Of The Use Of Taxation And Eminent Domain On The Price And The Availability Of Housing In The State To Address The Concentration Of Residential Property Ownership Among Owners Of Vacant And Surplus Housing And Institutional Investor Property Owners.

HI HCR162

Urging The University Of Hawaii To Offer Students From Certain Pacific Island Nations A Reduced Tuition Rate Equivalent To The Resident Tuition Rate.

HI SCR240

Urging The State Of Hawaii To Prohibit Certain Leases Of Public Land To The United States Department Of Defense.

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