HI SB2131

Defines "power-generating facility" as any electricity-generating facility requiring a permit under the federal Clean Air Act or Hawaii air pollution control law.

Establishes a 2-cent per gallon fuel tax on naphtha sold for use in power-generating facilities, effective retroactively to January 1, 2016.

Clarifies that persons who sell or use liquid fuel knowing the distributor has not paid applicable taxes must pay the tax themselves.

Amends the high technology special fund to specify that deposits include appropriations required by law and all moneys from industrial parks and other development corporation services.

Maintains the $3,000,000 cap on year-end fund balance and designates all fund moneys for operation, maintenance, and management of development corporation facilities.