Budget & Taxes

Establishes the Hawaii Film Commission within the Department of Business, Economic Development, and Tourism and transfers the rights, powers, functions, and duties of the Hawaii Film Office to the Commission. Requires appointments and hiring of staff by 12/31/2027. Establishes the Film Industry Development Special Fund. Excludes media and film from the definition of "creative industries" and renames the Hawaii Film and Creative Industries Development Special Fund as the Hawaii Creative Industries Development Special Fund. Amends the sources of moneys to be deposited into the Hawaii Creative Industries Development Special Fund. Allows the Creative Industries Development Special Fund to be used for the support and development of facilities and other initiatives to grow the State's creative industries. Requires annual reports to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)

Requires the Director of Human Resources Development to abolish vacant positions within state departments and agencies under its jurisdiction that have been vacant for more than 5 years with certain exceptions. Requires funds for abolished positions to immediately lapse to the credit of the appropriate fund. Requires a list of positions abolished to be included in the Director's annual report to the Legislature. Effective 7/1/3000. (HD1)

Requires the Insurance Division of the Department of Commerce and Consumer Affairs to conduct a study on the homeowners insurance market for lava zones 1 and 2. Requires a report to the Legislature. Appropriates funds. Effective 7/1/3000. (SD2)

Expands the provisions of the renewable fuels production tax credit. Applies to taxable years beginning after December 31, 2025. Effective 7/1/3000. (HD2)

Establishes a nonrefundable income tax credit to incentivize significant investment in agricultural production and support the expansion of agricultural crops that take longer to become productive. Applies to taxable years beginning after 12/31/2026. Sunsets 1/1/2031. Effective 7/1/3000. (HD1)

Designates the Hawaii Symphony Orchestra as the State of Hawaii Symphony Orchestra. Exempts general fund appropriations to the State of Hawaii Symphony Orchestra from the requirements of chapter 42F, Hawaii Revised Statutes. Requires annual reports to the Legislature. Appropriates funds for general operating costs of the Orchestra and for deposit into the State of Hawaii Endowment Fund. Effective 7/1/3000. (HD1)

Establishes the Wildfire Mitigation Working Group. Requires a report to the Legislature. Requires the Office of the State Fire Marshal to provide administrative support to the working group. Appropriates funds. Revises the appropriations made by Act 302, SLH 2025. Effective 7/1/3000. (HD1)

Establishes, and appropriates funds for, the State Building Permit Process Task Force to evaluate the challenges, opportunities, and legislative actions necessary to establish a State Building Permit Review Office for state projects located on state-owned lands. Requires a report to the Legislature. Sunsets on 6/30/2028. Effective 7/1/3000. (HD1)

Makes emergency appropriations for collective bargaining cost items for the members of bargaining units (1) and (10) and their excluded counterparts to resolve issues related to temporary hazard pay for fiscal year 2025-2026. Effective 7/1/3000. (HD2)

PART I: Requires motor vehicles to have front number plate mounting brackets or devices and for sellers, licensed dealers, or owners to securely affix number plates to the vehicles. PART II: Amends the Traffic Code relating to street racing. PART III: Expands the Automated Speed Enforcement Systems Program to high-risk locations of state or county highways as determined by the Department of Transportation, under certain conditions. Appropriates moneys. PART IV: Authorizes the installation of a school bus infraction detection system on the exterior of a school bus. Establishes strict liability and the process for issuing summons or citations for drivers shown by the system to be in violation of certain school bus laws. Clarifies the liability of drivers near a school bus that is actively monitored by a school bus infraction detection system. Appropriates moneys. PART V: Specifies that the Department of Transportation's Motor Vehicle Safety Office shall administer the Photo Red Light Imaging Detector Systems Program Special Fund and Automated Speed Enforcement Systems Program Special Fund. PART VI: Clarifies language relating to photo red light enforcement, automated speed enforcement, and penalty provisions. PART VII: Requires the Director of Transportation to adopt rules allowing for mobile vehicle safety inspections of passenger cars. Effective 7/1/3000; provided that part IV, except the rule-making directive and appropriation, effective 7/1/2028. (SD2)