HI HB999

Adds a new exemption to Hawaii's Transient Accommodations Tax for accommodations provided to individuals receiving health care services in a county other than where they reside.

Exemption applies to temporary lodging for the patient, their immediate family members, spouse, or civil union partner while health care services are being received.

Defines "health care services" as services for diagnosis, prevention, treatment, cure, or relief of a health condition, illness, injury, or disease, but excludes elective cosmetic procedures.

Requires the Director of Taxation to determine acceptable proof of receipt of health care services.

Effective date is July 1, 2030.