Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses for Restaurant Revitalization Fund grants to be refunded to the taxpayer. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)
Requires the Judiciary to contract for legal services for residential tenants in actions or proceedings for possession under certain circumstances. Authorizes attorneys, paralegals, and law students to provide legal services to residential tenants. Appropriates funds. Effective 7/1/3000. (HD1)
Exempts food and groceries from certain healthcare-related goods or services that were not the general excise tax. Expands general excise tax exemptions to include purchased under the Medicare, Medicaid, and TRICARE programs. Effective 7/1/3000. (HD1)
Authorizes a tax credit for businesses that pay the public transportation costs of employees. Requires reports to the Legislature. Applies for taxable years beginning after 12/31/2025 but not beginning after 12/31/2029. Effective 7/1/3000. (HD2)
For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/3000. (HD1)
Appropriates funds as a grant-in-aid to the City and County of Honolulu Department of the Prosecuting Attorney for the Victim Witness Assistance Program. Effective 7/1/3000. (HD1)
HB 610 creates a new Cold Case Investigation Unit within the Department of the Attorney General and appropriates funding for its operations. The unit will focus on reviewing unresolved criminal cases, directly affecting the Attorney General's Department by providing dedicated resources for these investigations. Key provisions include establishing the unit's structure and allocating state funds for its staffing and activities. The bill is scheduled to take effect on July 1, 3000.
Increases the amount of partial public campaign financing available for all elective offices. Adjusts the minimum amount of qualifying contributions certain candidates must receive to participate in the program. Increases the matching fund payments for excess qualifying contributions. Appropriates funds for the program and staff. Effective 7/1/3000. (HD1)
HB 1457 allows the Department of Hawaiian Home Lands (DHHL) to request tax increment financing (TIF) from counties. This would enable DHHL to use future increases in local property tax revenue from specific development areas to fund current projects. The bill directly affects DHHL and county governments, as it creates a formal process for counties to approve such financing requests. (Effective date listed as 7/1/3000 appears to be a typo; standard TIF mechanisms typically apply to current development projects.)
Appropriates funds to the Judiciary to support services contracted with community-based organizations that deliver essential services, streamline judicial processes, and support the judiciary's capacity to effectively meet the needs of vulnerable households. Effective 4/23/2057. (SD1)