HI HB1311

Establishes a temporary Office of Senior Citizen Affairs within the Office of the Lieutenant Governor, headed by an executive director appointed by the lieutenant governor without regard to civil service requirements.

Creates the Kupuna Benefits Program to provide benefits and special privileges to eligible senior citizens (age 60+ with annual income not exceeding $120,000) through participating businesses including hotels, restaurants, transportation providers, and theaters.

Establishes a tax credit for participating businesses equal to 100% of the monetary value of benefits provided to kupuna benefits program participants, with an unspecified annual cap on total credits allowed statewide.

Requires the Director of Taxation to prepare necessary forms, may require taxpayers to furnish information to validate claims, and may adopt rules to implement the tax credit provisions.

Appropriates unspecified funds to the Office of the Lieutenant Governor for fiscal years 2023-2024 and 2024-2025 to establish the office and administer the kupuna benefits program, effective July 1, 2023.