HI SB1370

Establishes cesspool compliance grant program within the Department of Hawaiian Home Lands to assist lessees on Hawaiian home lands with costs of 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 in compliance with section 342D-72.

Prohibits recipients of cesspool compliance grants from claiming 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, to be expended by the Department of Hawaiian Home Lands.

Takes effect July 1, 2050, with Part II (income tax credit amendments) applicable to taxable years beginning after December 31, 2018, and Part III (appropriation) effective July 1, 2019.