HI HR55

Urges the Tax Review Commission and Office of Planning to conduct feasibility studies on whether green fees (eco-taxes) can support Hawaii's climate change benchmarks and natural resource management goals.

Tax Review Commission study must examine existing tax and fee structures supporting climate change mitigation and all current taxes and fees on visitor accommodations and tourism industries.

Office of Planning study must evaluate advantages and disadvantages of increasing, decreasing, or reallocating existing taxes versus establishing new green fees on tourists and residents.

Office of Planning must propose green fee structures capable of closing Hawaii's estimated $360 million annual conservation funding gap over a five-year period with fair implementation for residents and tourists.

Tax Review Commission and Director of the Office of Planning must submit findings, recommendations, and any proposed legislation to the Legislature by December 31, 2020.