Question: Do recipients of aid from the Rental & Utility Relief Program (www.oneoahu.org/renthelp) owe state or federal income tax on the aid they receive? In other words, is it treated as income? Are the rules different for the renter and the landlord? The county pays the money to the landlord on the tenant’s behalf.

Answer: The aid isn’t treated as income for the Oahu tenant, who is not subject to income tax on the money paid on their household’s behalf, but it is considered taxable income for the landlord or property manager who receives the payments, said Patrick Williams, spokesperson for Honolulu County’s Office of Economic Revitalization.

Up to $45,000 may be paid for an Oahu rental household through this federally funded COVID-19 relief program, based on the maximum of $2,500 in rent and utility payments per month for 18 months. However, no applicant is guaranteed 18 months of funding, and most don’t need or qualify for that much, Williams said. “The average payout for rent and utility help has been about $8,000 over the life of the program. To date, approximately 10% of renters in the program have reached 18 months of eligibility,” he said.

Payments are subject to meeting eligibility criteria and available funds, he said.

As for income tax liability, the state Department of Taxation explains on its website that this type of assistance is considered nontaxable general welfare aid for the renter. For the landlord, however, payments received “will be subject to Hawaii income tax as if the tenant paid rent … in the ordinary course of business,” it says.

Q: I mentioned to a friend that I am planning a long-delayed trip to Italy, and she said there’s a “do not fly” advisory. Is that true? I looked on that CDC website and didn’t find anything.

A: No, there isn’t a Level 4 advisory (do not travel) for Italy, but there is a Level 2 alert, warning travelers to “exercise increased caution due to terrorism.” This alert is posted on the U.S. State Department’s website, which takes a more expansive view than the U.S. Centers for Disease Control and Prevention, which focuses mainly on disease outbreaks and natural disasters in its travel health notices. As you said, the CDC had no travel health notices posted for Italy on Monday.

The State Department’s ongoing advisory says that “terrorist groups continue plotting possible attacks in Italy. Terrorists may attack with little or no warning, targeting tourist locations, transportation hubs, markets/shopping malls, local government facilities, hotels, clubs, restaurants, places of worship, parks, major sporting and cultural events, educational institutions, airports, and other public areas.” It doesn’t tell travelers not to visit Italy, but to be very careful while there.

The department had posted a Level 4 alert for Italy in 2021, due to COVID-19 risk, but that warning has expired.

To see the State Department’s guidance for visiting Italy and other countries, go to travel.state.gov and click on “Travel Advisories” near the top of the page.

Q: I know all the tax rebate checks haven’t been sent, but what about the direct deposits?

A: The state Department of Taxation says all Act 115 direct deposits have been issued for eligible income tax returns filed by Aug. 31. A total of 281,800 direct deposits were issued as of Oct. 3, according to the department’s website. As we’ve previously reported, about 19,150 Act 115 refunds the department had expected to issue by direct deposit didn’t go out that way after all; those filers will receive paper checks. Most paper checks have yet to be issued.

Act 115 provides a one-time tax rebate to each qualifying resident taxpayer who files a 2021 Hawaii income tax return by the end of this year.

Write to Kokua Line at Honolulu Star-Advertiser, 500 Ala Moana Blvd., Suite 7-500, Honolulu, HI 96813; call 808-529-4773; or email kokualine@staradvertiser.com.