{"data":{"id":"us-hi/haw.-rev.-stat.-237-29","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 237-29","heading":"Exemptions for certified or approved housing projects.","body":"(a) All gross income received by any qualified person or firm for the planning, design, financing, construction, sale, or lease in the State of a housing project that has been certified or approved under section 201H-36 shall be exempt from general excise taxes.\n\n(b) All gross income received by a nonprofit or a limited distribution mortgagor for a low- and moderate-income housing project certified or approved under section 201H-36 shall be exempt from general excise taxes.\n\n(c) The director of taxation and the Hawaii housing finance and development corporation shall adopt rules pursuant to chapter 91 for the purpose of this section, including any time limitation for the exemptions.","path":["HI Code","Division 1","Title 14","Chapter 237"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0029.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"798fd990827b6a321b6cd26ebeb3b178b519534ff3b55a131d92b056ed4e5c4a","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-237-28.1","next":"us-hi/haw.-rev.-stat.-237-29.5"},"notice":"GroundRules: Original legal text. Not legal advice."}