HI HB939

Reduces transient accommodations tax (TAT) revenue allocation to counties from $103,000,000 to $51,500,000 annually, with distribution percentages unchanged (Kauai 14.5%, Hawaii County 18.6%, Honolulu 44.1%, Maui County 22.8%).

Suspends the higher county allocation amount for two fiscal years, effective July 1, 2021 through June 30, 2023.

Restores the original $103,000,000 county allocation and repeals this Act on July 1, 2023, returning to pre-amendment statutory language.

Maintains existing TAT revenue allocations to other funds including Turtle Bay conservation easement ($1.5 million), convention center enterprise ($16.5 million), and tourism special fund ($79 million).