HB1311 Summary

• 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 be administered by the office, allowing participating businesses to register and provide benefits and special privileges to eligible senior citizens (60+ years old with annual income not exceeding $120,000).

• Defines participating businesses as hotels, restaurants, surface transportation providers, and theaters/cultural entertainment venues.

• Establishes a kupuna benefits program tax credit equal to 100% of the monetary value of benefits provided by qualifying taxpayers (participating registered businesses), with a total annual cap on credits (amount to be determined) and carry-forward provisions for ineligible taxpayers.

• Appropriates unspecified funds from general revenues for fiscal years 2023-2024 and 2024-2025 to establish the office and administer the program, effective July 1, 2023.