Hawaii HB1086 exempts development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes.
Hawaii HB1086 aims to exempt any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. This includes projects developed under government assistance programs, nonprofit organizations, or those providing affordable rental housing. The bill amends Chapter 237 of the Hawaii Revised Statutes to add a new section exempting these developments. The exemption applies to planning, design, financing, or construction activities conducted by qualified persons or firms. The bill takes effect on January 1, 2026.
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