HRS §39A-84

Special purpose revenue bonds are tax-free in Hawaii

Read the official text at capitol.hawaii.gov ↗

This section says that special purpose revenue bonds issued under this part, and the income they earn, are not subject to any state or county taxes. The only exceptions are inheritance, transfer, and estate taxes. So bondholders do not pay regular state or county taxes on these bonds or their earnings.

The statute, as written — ‑84 Special purpose revenue bonds exempt from taxation

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

Special purpose revenue bonds and the income therefrom issued pursuant to this part shall be exempt from all state and county taxation except inheritance, transfer, and estate taxes.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.