Hawaii
Hawaii Offers Case-by-Case Tax Relief After Kona Low Storms – Honolulu Today
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The Hawaii Department of Taxation will consider requests from taxpayers adversely affected by the recent Kona Low storms to waive penalties and interest for late filing and payment of state income taxes, but will not offer blanket relief like the IRS is providing for federal taxes. Affected individuals and businesses must submit a specific form to the state describing how the disaster impaired their ability to meet tax obligations.
Why it matters
The Kona Low storms hit Hawaii right during tax season, overwhelming residents and businesses focused on rebuilding. While the IRS is automatically granting federal tax deadline extensions, the state requires a more burdensome process for taxpayers to request relief, raising concerns about accessibility and equity.
The details
The Hawaii Department of Taxation (DOTAX) announced it will consider waiving penalties and interest for late state income tax filings and payments from April 20 to July 20, 2026, but only on a case-by-case basis. Taxpayers must submit Form L-115, the Tax Relief Request for State Declared Disasters, describing how the Kona Low storms impaired their ability to meet tax obligations. DOTAX says it will not preauthorize or preapprove waivers, and will notify taxpayers if additional information is needed after the form is filed.
- The Kona Low storms occurred between March 10 and March 23, 2026.
- The IRS is granting federal tax deadline extensions until July 8, 2026.
- The state of Hawaii’s tax relief period runs from April 20 to July 20, 2026.
The players
Hawaii Department of Taxation (DOTAX)
The state agency responsible for administering and enforcing Hawaii’s tax laws.
Gary H. Yamashiroya
A spokesperson for the Hawaii Department of Taxation.
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What they’re saying
“We are not considering offering blanket relief because there is no general statutory authority for the Department to do so, whereas the IRS does have such federal statutory authority.”
— Gary H. Yamashiroya, Spokesperson, Hawaii Department of Taxation
What’s next
Affected Hawaii taxpayers must submit Form L-115, the Tax Relief Request for State Declared Disasters, to the Hawaii Department of Taxation by July 20, 2026 to request a waiver of penalties and interest for late state income tax filings and payments.
The takeaway
The disparity between the IRS’s automatic federal tax relief and Hawaii’s more burdensome case-by-case state tax relief process highlights the challenges faced by disaster-impacted taxpayers who must navigate complex bureaucratic requirements to obtain assistance, potentially creating inequities in access to relief.
Hawaii
Kilauea eruption’s Episode 51 begins
The 51st episode of lava fountaining in Halemaumau at the summit of Kilauea volcano began at 8:30 a.m. Monday.
In its 10:30 a.m. Volcano Update, HVO stated that the fountains were reaching heights of about 950 feet above ground level from the north vent. No flows or lava fountaining are erupting from the south vent. Effusion rates reached a peak of 400 cubic yards per second.
All lava flows are confined to the Halemaumau crater within Hawaii Volcanoes National Park.
Sensors indicated that winds are blowing at 5-10 mph from the east-northeast direction. HVO notes that this suggests that volcanic gas emissions and volcanic material may be distributed in the west-southwest direction from Halemaumau. This means that it’s possible that wind may carry tephra toward the Kau District, including the communities of Pahala and Naalehu, as well as onto Highway 11 southwest of Volcano. Tephra fall is greatest within three miles of the vents, and lighter ash and Pele’s Hair may stay suspended for large distances from the vents.
As of HVO’s 10:30 a.m. update, very light fall of Pele’s Hair was reported from the Kau Desert trailhead along Highway 11. There were no reports of tephra falling in Pahala or anywhere outside of Hawaii Volcanoes National Park.
The National Weather Service issued a Special Weather Statement regarding the potential impacts from Episode 51’s wind-blown tephra. NWS reported that the plume from this eruption is reaching 18,000 feet above sea level and the low-level winds from the east-northeast would move the plume southwest, towards Pahala. High-level winds from the south would move the higher plume over communities adjacent to Hawaii Volcanoes National Park.
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Hawaii
Hearings set for men charged in attempted murder case – Hawaii Tribune-Herald
Hawaii
4,000 troops lose air conditioning in Hawaii
Mechanical problems with a water treatment plant in Hawaii have left thousands of soldiers without central air conditioning in the barracks, a spokesman for U.S. Army Garrison Hawaii confirmed Tuesday in a statement to Military Times.
Four thousand soldiers in Area North Barracks are opening windows, turning on fans or using other tools to beat the heat while the base grapples with pump issues.
On July 10, deep-well pumps supporting Army installations in central and northern Oahu started experiencing problems.
According to the garrison, only one pump is currently pushing water to the surface. To maintain essential water services, water chiller systems have been turned off. Without the chiller systems — which make up almost 40% of the daily water use — the barracks do not receive central air conditioning. The incident was initially reported by Task & Purpose.
According to the National Weather Service, temperatures for the remainder of the week range from the mid-70s to the upper-80s.
Units are able to move troops to MWR facilities with central air conditioning, according to the service, but as of Sunday, no units had done so.
Repairs are underway, but an exact timeline for when the pumps will be fully functional again was not provided.
The cause of the issues has not been definitively identified, however “age and extreme heat due to ventilation system repairs are believed to be part of the cause,” said Nathan Wilkes, the garrison’s external communications chief.
The installation is prioritizing keeping safe drinking water available.
Barracks and residential housing have access to drinkable water, and plumbing and sanitation systems are operational. Wilkes also said the installation has paused irrigation systems pulling from Area North water supply.
Family housing still has air conditioning and water access, Wilkes added.
The garrison’s commander, Col. Rachel Sullivan, was scheduled to host a town hall on the installation’s Facebook page on Tuesday.
Eve Sampson is a reporter and former Army officer. She has covered conflict across the world, writing for The New York Times, The Washington Post and The Associated Press.
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