Ka Waihona Puke o Hawaii e manao ia he auhau auhau
NĀ MEA: Ua loli pinepine nā kānāwai Moku'āina aʻaʻole hiki ke hōʻike i kēia mauʻike i nā loli hou o nā kānāwai. No ka 'auhau a me ka loiloi kūikawā, eʻoluʻolu e kamaʻilio me kahi loio a loea paha, no ka mea,ʻaʻole i kaʻauhau a iʻole nā'ōlelo aʻo i ka mea iʻikeʻia ma kēiaʻatikala.
Ma mua o ka lā 1 o Mei, 2010,ʻo ka pane i kēia nīnauʻo ka No , akā i ka lā 30 oʻApelila, ua hoʻoholo ka luna kānāwai o Hawaiʻi i kā Lālani Lingle waiwai o kaʻauhauʻauhau'āina a no laila keʻoki neiʻo Hawaiʻi i kaʻauhau'āina.
E pili kaʻauhau i nā'āina o ka poʻe noho a me nā poʻe nohoʻole i loaʻa nā waiwai waiwai a me nā waiwai waiwai i Hawaiʻi. No kaʻike e pili ana i ka hala o nāʻauhau o ka'āina o Hawaiʻi a me ka manawa i hala, e nānā i ka HukeʻAla Moku'āina a me ka Palapala Hōʻaia .
Ma waena o Ianuali 1, 2005, a meʻApelila 30, 2010,ʻaʻoleʻo Hawaiʻi i hōʻiliʻili i kahi auhau'āina no ka hoʻololi nui i pili i nā kānāwaiʻauhau o ke aupuni. He aha nā mea e pili ana i nāʻauhauʻauhau o ke aupuni pekelala me nāʻauhau'āina'āina o Hawaiʻi? Ma mua o Ianuali 1, 2005, ua hōʻiliʻiliʻo Hawaiʻi i kaʻauhauʻauhau kaʻawale i ka moku'āina, i kapaʻia he "ʻauhauʻauhau," e like me kahi hapa o ka pāʻeli kālāʻauhau āpau a pau.
He aha ka Tax Pick up?
ʻO ka "ʻauhauʻauhau" heʻauhau'āina ka mea i hōʻiliʻiliʻia ma muli o ka hōʻai'ēʻauhau o ka moku'āina a ka IRS iʻae aku ai i ka hoʻihoʻiʻana i kaʻauhauʻauhau o ka moku'āina,ʻo ka IRS Puka 706 , ma mua o Ianuali 1, 2005. He likeʻole nā kānāwaiʻauhau ke nānā aku i kaʻauhau koho, no laila, e likeʻole ka nui o ka moku'āina e pili ana i nā kānāwaiʻauhau o ka moku pono'ī o kēlā moku.
Akā,ʻo ka mea nui,ʻaʻole i hoʻonuiʻia ka uku kālā a me ka emiʻana ma muli o kaʻauhau koho. Ma ka hakahaka, ua puʻunaueʻia ka huina kālā pāʻani ma waena o ka IRS a me ka manaʻauhau'āina.
No laila he aha keʻano o kēia manaʻo ma ka'ōlelo Pelekānia maʻamau? ʻO ia hoʻi, ua lawe pioʻia kekahi hapa o kaʻauhauʻaupuni aupuni mai ka IRS a ukuʻia i ka manaʻauhau'āina o ke aupuni.
No laila, ma mua o Ianuali 1, 2005, inā heʻauhauʻauhauʻauhauʻauhauʻo Hawaiʻi no ka mea i make i ka'āina, a laila,ʻo kaʻauhauʻauhauʻo Hawaii i hōʻiliʻili i kaʻauhau hukiʻana mai ka mea ola o Hawaii i noho ai.
He aha ka lā e hiki mai ai i kaʻauhauʻauhau?
Ma ka lā 1 o Ianuali, 2005, ua hoʻopauʻia kaʻauhau koho ma lalo o nā'ōlelo o ka hoʻoponopono waiwai hoʻoponopono waiwai a me ka hoʻoponopono 'auhau ("EGTRRA"). I ka paneʻana i kēia mau hoʻololi i loko o ke kānāwai loea e hoʻopau ana i kaʻauhau koho,ʻo kekahi mau māhele i hoʻohanaʻia e hōʻiliʻili i kahiʻauhau koho koho i koho i nā kānāwai e hiki ai i ka moku'āina keʻohi i kaʻauhau o ka moku'āina. Ua kapaʻia kēia "decoupling" mai nā moku'āina i kūkulu i kahiʻauhau o ka moku'āina i ka wā e noho hou ana i nā kānāwaiʻauhau o ka moku'āina ma nā kānāwaiʻauhauʻauhau o ka'āina.
Ma hope o EGTRRA, nui loa ka nui o nā ka'āina i hanaʻole i kaʻauhau o ka moku'āina, a ma lalo o nā'ōlelo a EGTRRA, ua hoʻihoʻiʻia kaʻauhau i ka makahiki 2011,ʻaʻole i kūpono i ka hoʻokōʻiaʻana o kaʻauhauʻauhau. , Hoʻolālā'Ilekaʻole ka'Āpanahana a me ka Hoʻolālā Hana Job 2010 ("TRUIRJCA"), ka mea i kūkulu hou i nāʻauhauʻauhau aupuni akāʻaʻole i hoʻihoʻi mai i kaʻauhauʻauhau. Eia naʻe, ua hoʻopauʻia nā'ōlelo o TRUIRJCA i ka lā 31 o Kekemapa, 2012,ʻo ia hoʻi ka mea i lawe mai i kaʻauhauʻauhau i ka makahiki 2013, akā, ua hanaʻo Congress a me Pelekikena Baraka i ka hoʻomakaʻana o ka makahiki 2013 i ka hoʻopukaʻana i ka'AhawaiʻAi MokuʻAha Moku'āinaʻAmelika ("ATRA") .
Ma lalo o nā'ōlelo a ke ATRA,ʻo nā rula e pili ana i nāʻauhauʻauhau āpau e like me ka'ōlelo ma lalo o TRUIRJCA i hoʻopaʻaʻia,ʻo ia hoʻi,ʻaʻole i ho'āla houʻia kaʻauhauʻauhau i ka makahiki 2013 aʻaʻole hoʻi e hoʻi hou i nā makahiki e hiki mai ana me ka hana houʻole o ka'aha'ōlelo.
Kahi e hele ai no kaʻike hou aku e pili ana i kaʻauhauʻauhau o Hawaii
No kaʻike hou aku e pili ana i kaʻauhau waiwai o Hawaiʻi, e nānā i ka Overview of Hawaiian Estate Tax Laws.
Loaʻaʻo Hawaiʻi i kahiʻauhau'āina?
Ke ohi nei neiʻo Hawaiʻi i kaʻauhauʻauhau'āina, kahi auhau i kū'ē i ka haʻawina i loaʻa i kēlā me kēia mea e loaʻa ana i kahi waiwai i kū'ē i kaʻauhau waiwai, i hoʻololiʻia i ka waiwai a pau? ʻO ka pane i kēia nīnauʻo ka No , Hawaiʻiʻaʻoleʻo ia e hōʻiliʻili i kaʻauhau hoʻoilina'āina no ka mea, ua paniʻiaʻo ia ma kahiʻauhau'āina ma lalo o ke Kanawai Hoʻoponopono Kālā Lahui a me ka hoʻokele o ka makahiki 1983.
Kahi e hele ai no kaʻike hou aku e pili ana i nāʻauhauʻauhau a me nā kālā hoʻoilina
E nānā i nā paukū i lalo nei eʻike i kaʻike hou e pili ana i kaʻauhau a me ka hoʻoilina'āina i ohiʻia ma nā moku'āina'ē aʻe: