STAND. COM. REP. NO. 246

Honolulu, Hawaii

RE: S.B. No. 596

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2025

State of Hawaii

Sir:

Your Committee on Transportation and Culture and the Arts, to which was referred S.B. No. 596 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

The purpose and intent of this measure is to establish an income tax credit for the purchase of electric garbage trucks by qualified taxpayers.

Your Committee received testimony in support of this measure from 350Hawaii.org.

Your Committee received comments on this measure from the Department of Taxation, Tax Foundation of Hawaii, and one individual.

Your Committee finds that the transportation sector contributes more to the climate crisis than any other sector in the State. To combat this, the State has shown a dedication towards net-zero emissions by prioritizing clean energy sources and transportation. This measure will affirm the State's commitments to reducing emissions and meeting the State's clean energy goals.

As affirmed by the record of votes of the members of your Committee on Transportation and Culture and the Arts that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 596 and recommends that it pass Second Reading and be referred to your Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Transportation and Culture and the Arts,

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CHRIS LEE, Chair