HI HB1805

Establishes a temporary income tax credit for cesspool upgrade, conversion, or connection costs, available for taxable years 2023-2035, with credit amounts ranging from $0 to $15,000 per residential dwelling based on federal adjusted gross income levels.

Requires cesspools on properties sold or transferred on or after January 1, 2024 to be upgraded, converted to a director-approved wastewater system, or connected to a sewerage system within 12 months of sale recordation, with exemptions for transfers between family members and certain property transfers.

Applies cesspool conversion requirements only to properties within 1,000 feet of a shoreline, perennial stream, wetland, drinking water well, or sensitive body of water.

Appropriates funds for four full-time equivalent positions in the Department of Health's wastewater branch to monitor and enforce cesspool upgrades, conversions, and connections.

Effective July 1, 2100, addressing Hawaii's approximately 88,000 cesspools that discharge over 50 million gallons of raw sewage daily into groundwater and surface waters.