HI SB1370

Establishes a cesspool compliance grant program administered by the Department of Hawaiian Home Lands to assist lessees on Hawaiian home lands with upgrading, converting, or connecting cesspools to septic systems, aerobic treatment units, or sewerage systems.

Provides grants up to $10,000 per tract to eligible lessees for compliance with cesspool regulations.

Creates a mutual exclusivity provision: taxpayers who receive a grant under this program cannot claim the cesspool upgrade, conversion, or connection income tax credit, and vice versa.

Appropriates funds for fiscal years 2019-2020 and 2020-2021 to implement the grant program (specific amount not filled in the bill text).

Takes effect July 1, 2050, except Part II applies to taxable years beginning after December 31, 2018, and Part III takes effect July 1, 2019.