HI SB3084

Amends Section 235-16.5, Hawaii Revised Statutes, to modify the cesspool upgrade, conversion, or connection income tax credit.

Increases the maximum credit to $10,000 per residential dwelling for residential large-capacity cesspools (previously a single $10,000 maximum per cesspool).

Allows multiple credits per tax map key number when more than one residence is connected to a residential large-capacity cesspool.

Credit remains available only for the taxable year in which qualified expenses are certified by the appropriate government agency.

Takes effect upon approval and applies to taxable years beginning after December 31, 2015.