S.B. 1261 Summary

• Amends the tax credit for cesspool upgrades under Hawaii Revised Statutes Section 235-16.5 to include wastewater systems that incorporate composting toilets as eligible conversion options.

• Expands "qualified expenses" definition to cover costs for converting a qualified cesspool to a wastewater system with a composting toilet, in addition to existing options of septic systems, aerobic treatment unit systems, or sewer connections.

• Applies to cesspools certified by the Department of Health as "qualified," defined as those located within 200 feet of a shoreline, perennial stream, wetland, or source water assessment program area, or residential large capacity cesspools serving multiple dwellings.

• Takes effect upon approval.