HI HB2168

Amends Section 47C-2 of the Hawaii Revised Statutes to include tax increment bonds in county debt limit statements and financial disclosures.

Requires directors of finance to itemize tax increment bonds alongside general obligation bonds, revenue bonds, and special assessment bonds in annual funded debt summaries.

Adds tax increment bonds to the list of bonds that may be excluded from county debt calculations under Article VII, Section 13 of the Hawaii Constitution.

Takes effect upon approval and ratification of a constitutional amendment authorizing counties to issue tax increment bonds.