STAND. COM. REP. NO.  884

Honolulu, Hawaii

                , 2015

RE:   H.B. No. 999

      H.D. 2

Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Eighth State Legislature

Regular Session of 2015

State of Hawaii

Sir:

     Your Committee on Finance, to which was referred H.B. No. 999, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TRANSIENT ACCOMMODATIONS TAX,"

begs leave to report as follows:

The purpose of this measure is to exempt from the Transient Accommodations Tax, accommodations provided solely for use as temporary lodging by an individual, or the individual's immediate family members, spouse, or civil union partner, while the individual receives health care services in a county where the individual does not reside.

The Department of Taxation, Tax Foundation of Hawaii, and Outrigger Hotels Hawaii commented on this measure.

     Your Committee has amended this measure by:

(1)  Changing its effective date to July 1, 2030, to facilitate further discussion; and

(2)  Making technical, nonsubstantive amendments for clarity, consistency, and style.

     As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 999, H.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 999, H.D. 2.

Respectfully submitted on behalf of the members of the Committee on Finance,

____________________________

SYLVIA LUKE, Chair