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SB2012 • 2026

RELATING TO TAXATION.

RELATING TO TAXATION.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
INOUYE, FEVELLA, GABBARD, MORIWAKI, Elefante
Last action
2026-01-22
Official status
Referred to WLA, WAM.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

RELATING TO TAXATION.

RELATING TO TAXATION.

What This Bill Does

  • RELATING TO TAXATION.
  • Conveyance Tax; Revenues; Land Conservation Fund Repeals the cap amount on conveyance tax revenues allocated to the land conservation fund.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-22 S

    Referred to WLA, WAM.

  2. 2026-01-21 S

    Introduced and passed First Reading.

  3. 2026-01-14 S

    Pending Introduction.

Official Summary Text

RELATING TO TAXATION.
Conveyance Tax; Revenues; Land Conservation Fund
Repeals the cap amount on conveyance tax revenues allocated to the land conservation fund.

Current Bill Text

Read the full stored bill text
SB2012

THE SENATE

S.B. NO.

2012

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

relating
to taxation
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION 1.
�
The
legislature finds that the land conservation fund does not receive adequate
funding to conserve land for watershed protection, coastal preservation, flood
prevention, parks, habitat protection, cultural preservation, agricultural
production, and open space and scenic resources.
�
Increasing the revenue stream for the land
conservation fund will ensure greater protection of these lands and resources
for future generations, grow a more sustainable and resilient future, and help
to maintain sufficient open space and breathing room for residents and
visitors, all of which serves the best interests of the people of Hawaii.
�
The legislature further finds that enhanced
funding for the acquisition and management of resource value lands strengthens
the State's portfolio of high-value, long-term investment in protecting our
natural capital, and that the returns on this investment accelerate community
efforts to strengthen resilience, promote health and wellness, and continue
building and operating new models of economic opportunity.

����
The purpose of this Act is to help ensure
adequate funding for the land conservation fund and the legacy land
conservation program by restoring the disposition of conveyance tax revenues
into the land conservation fund at ten per cent of total annual collections,
uncapped, as the legislature initially established in 2005.

����
SECTION
2
.
�
Section 247-7, Hawaii Revised Statutes, is
amended to read as follows:

����
"
�247-7
�
Disposition of
taxes.
�

All taxes collected under this chapter shall be paid into the state
treasury to the credit of the general fund of the State, to be used and
expended for the purposes for which the general fund was created and exists by
law; provided that of the taxes collected each fiscal year:

����
(1)
�
Ten per cent [
or $5,100,000, whichever is
less,
] shall be paid into the land conservation fund established pursuant
to section 173A-5; and

����
(2)
�
Fifty per cent or $38,000,000, whichever is
less, shall be paid into the rental housing revolving fund established by
section 201H-202.
"

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SECTION 3.
�

Statutory material to be repealed is bracketed and stricken.

����
SECTION 4.
�

This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

Conveyance
Tax; Revenues; Land Conservation Fund

Description:

Repeals
the cap amount on conveyance tax revenues allocated to the land conservation
fund.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.