Honolulu, Hawaii



RE:    S.B. No. 1091

       S.D. 1




Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii




     Your Committee on Ways and Means, to which was referred S.B. No. 1091 entitled:




begs leave to report as follows:


     The purpose and intent of this measure is to help address the state budget shortfall caused by the coronavirus disease 2019 (COVID-19) pandemic by transferring or authorizing the transfer of moneys in certain special or revolving funds.


     Specifically, this measure:


     (1)  Authorizes the transfer of moneys from the land conservation fund to the general fund and replaces the moneys with proceeds from general obligation bond proceeds;


     (2)  Authorizes the transfer of moneys from the rental housing revolving fund to the dwelling unit revolving fund; and


     (3)  Transfers to the general fund moneys from the emergency medical services special fund and cigarette tax stamp administrative special fund.


     Your Committee received written comments in support of this measure from the Department of Taxation, Department of Budget and Finance, Department of Health, and Hawaii Housing Finance and Development Corporation.


     Your Committee received written comments on this measure from the Department of Land and Natural Resources, Tax Foundation of Hawaii, and The Trust for Public Land.


     Your Committee finds that transferring excess moneys from certain special and revolving funds to the general fund is a prudent approach to address the budget shortfall brought about by the COVID-19 pandemic and will help to minimize any necessary tax increases or reductions in government services.


     Your Committee has amended this measure by:


(1)  Appropriating to the general fund the following sums:


          (A)  An additional $29,763 from the cigarette tax stamp administrative special fund, which increases the appropriation from that fund to $1,029,763;


          (B)  $317,711 from the state archives preservation and long-term access special fund;


          (C)  $200,000 from the criminal forfeiture revolving fund;


          (D)  $50,000 from the DNA registry special fund;


          (E)  $140,000 from the internet crimes against children special fund;


          (F)  $150,000 from the notaries public revolving fund;


          (G)  $600,000 from the criminal records improvement revolving fund;


          (H)  $280,877 from the state disaster revolving fund;


          (I)  $483,723 from the foreign-trade zone special fund;


          (J)  $14,355 from the general support for health care payments special fund;


          (K)  $56,000 from the dietitian licensure special fund;


          (L)  $1,350 from the human trafficking victim special fund;


          (M)  $420,257 from the bureau of conveyances special fund;


          (N)  $590,000 from the water and land development special fund;


          (O)  $236,011 from the special land and development fund;


          (P)  $68,165 from the Hawaii historic preservation special fund;


          (Q)  $500,000 from the automated victim information and notification system special fund; and


          (R)  $2,617,063 from the tax administration special fund;


     (2)  Changing the effective date to July 1, 2050, to facilitate further discussion on the measure; and


     (3)  Making technical nonsubstantive amendments for purposes of clarity, consistency, and style.


     As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1091, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1091, S.D. 1, and be placed on the calendar for Third Reading.


Respectfully submitted on behalf of the members of the Committee on Ways and Means,