Hawaii Expired Incentives and Laws

Expired State Incentives

Alternative Fuel Refueling Infrastructure Tax Deduction

Expired: 01/01/2006
The state provides income tax deductions of $2,000 to $50,000, identical to the federal income tax deductions, for the installation of clean-fuel refueling property provided in the Energy Policy Act of 1992. For more information, please contact the Hawaii State Department of Taxation at (800) 222-3229 or see form N35 on the Department of Taxation Web site at www.state.hi.us/tax/tax.html. (Reference Hawaii Revised Statutes Section 235-2.3, US Code Chapter 26 Section 179A, House Resolution 4520, 2004)

Expired State Laws and Regulations

Alcohol Fuel Tax Exemption

Expired: 06/30/2009
Alcohol fuel sold for consumption or use by the purchaser is exempt from state excise tax. For the purpose of this exemption, alcohol fuel is defined as neat biomass-derived alcohol liquid fuel or a mixture of petroleum-derived fuel and alcohol fuel consisting of at least 10% denatured biomass-derived alcohol that is used to fuel a motor vehicle. A producer, wholesaler, or retailer of alcohol fuels must pass any savings from this exemption on to the consumer. This exemption expires June 30, 2009. (Reference Hawaii Revised Statutes 237-27.1)

Energy-Efficient Vehicle Acquisition Requirements

Expired: 07/01/2009
Once the state has met its federal and state vehicle purchase mandates, state agencies are required to purchase the most fuel-efficient vehicles that meet the needs of their programs, provided that a life-cycle cost benefit analysis of vehicle purchases includes projected fuel costs. All state agency light-duty vehicle (LDV) procurements must contain at least 40% energy-efficient vehicles as part of their annual vehicle acquisition plans. For each subsequent fiscal year, the percentage of energy-efficient vehicles must be five percent higher than the previous year, until at least 75% of each covered fleet's newly purchased LDVs are energy-efficient vehicles. Exclusions and exemptions may apply.

Agencies may offset the purchase requirements for energy-efficient vehicles by successfully demonstrating percentage improvements in their overall LDV fleet fuel economy. Additionally, agencies that use biodiesel fuel may offset the vehicle purchase requirements of this section at the rate of one vehicle per 450 gallons of neat biodiesel (B100) fuel used. State agencies are also required to purchase alternative fuels and ethanol blended gasoline when available, evaluate a purchase preference for biodiesel blends, and promote efficient operation of vehicles. (Reference Hawaii Revised Statutes 103D-412 and 196-9)

Alternative Fuel Sales Tax Exemption

Expired: 12/31/2006
Fuel blends that contain at least 10% alcohol fuel blended with petroleum fuel, and 100% alcohol fuel, are exempt from the 4% state excise tax on retail sales. (Reference Hawaii Revised Statutes Section 237-27.1)

Expired Utilities/Private Incentives

There are currently no expired utility or private incentives for Hawaii.