HI HB999

Adds a new exemption to Hawaii's Transient Accommodations Tax for accommodations provided to individuals receiving health care services in a county where they do not reside.

The exemption covers temporary lodging for the patient, their immediate family members, spouse, or civil union partner during the course of health care treatment.

Defines "health care services" as 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 that an individual is receiving qualifying health care services.

Takes effect on July 1, 2030.