Review for 2026 and every tenth year thereafter
HRS §23-79
in effect23-79. Review for 2026 and every tenth year thereafter
(a) The exemptions, exclusions, or credits under the general excise and use taxes and insurance premium tax listed in subsection (c) shall be reviewed in 2026 and every tenth year thereafter.
(b) The auditor shall submit the findings and
recommendations of the reviews to the legislature and governor no later than
twenty days prior to the convening of the immediately following regular
session.
(c) This section shall apply to the following:
(1) Section 237-27.5--Gross proceeds from air
pollution control facility construction, reconstruction, operation, use,
maintenance, or furnishing;
(2) Section 238-3(k)--The value of air pollution
control facilities;
(3) Section 237-27.6--Amounts received by solid waste
processing, disposal, and electric generating facility operators under sale and
leaseback transactions with political subdivisions that involve the facilities;
(4) Section 237-29--Gross income of qualified persons
or firms or nonprofits or limited distribution mortgagors for certified or
approved low-income housing projects;
(5) Section 238-3(j)--The value of property,
services, or contracting exempted by section 237-29, relating to certified or
approved housing projects;
(6) Section 431:7-208--Credit for low-income housing;
(7) Section 46-15.1(a)--Gross income from county
low-income housing projects; and
(8) Section 346-369--Compensation received by
provider agencies for homeless services or homeless facility management.
[L
2016, c 261, pt of §2; am L 2017, c 177, §11]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0023/HRS_0023-0079.htmFetched: 11/10/2026