HI HB2195

Department of Transportation would assess a per-passenger infrastructure fee on cruise ships docking at any commercial harbor in Hawaii, charged at each port entry in addition to existing port fees.

Establishes a new Cruise Ship Special Fund in the state treasury to receive the passenger fees, legislative appropriations, public/private contributions, and interest earnings.

Funds collected in the Cruise Ship Special Fund must be used solely for port facility and harbor capital improvement projects supporting cruise ship operations.

Repeals the existing Transient Accommodations Tax (TAT) on cruise ships, removing cruise fares from the TAT definition of gross rental proceeds, effective retroactively to January 1, 2026.

Effective date set at July 1, 3000 (placeholder date), with TAT-related repeal provisions taking effect retroactively to January 1, 2026.