Restructures the conveyance tax to a marginal rate system for the sale of properties with residential use, adjusts the tax for multifamily properties to reflect value on a per-unit basis, and applies a cost-of-living adjustment to conveyance tax rates. Allocates revenues from conveyance tax collections. Allocates a portion of conveyance tax collections to the Dwelling Unit Revolving Fund to fund infrastructure programs in areas that meet minimum standards of transit-supportive density. Allocates a portion of conveyance tax revenues to the Hawaii Agricultural Development Revolving Fund, Special Land and Development Fund, and Hawaiian Home Lands Infrastructure and Housing Special Fund. Establishes and appropriates funds out of the Hawaiian Home Lands Infrastructure and Housing Special Fund. Authorizes the Hawaii Agricultural Development Revolving Fund to be used to acquire land. Effective 7/1/3000. (SD1)
This resolution formally supports the Native Hawaiian Intellectual Property Working Group's request for additional resources and an extended timeline to complete its work during fiscal year 2026-2027. The Working Group, composed of representatives from various Native Hawaiian organizations, was established to develop solutions for protecting Native Hawaiian intellectual property from inappropriate appropriation. By approving this request, the legislature acknowledges the need for sufficient time to conduct culturally appropriate community consultations and ensure the group's recommendations reflect the collective views of Native Hawaiians.
This bill is a concurrent resolution that formally supports the Native Hawaiian Intellectual Property Working Group's request for additional funding and an extended timeline to complete its work through fiscal year 2026-2027. The resolution acknowledges the group's role in protecting Native Hawaiian cultural and traditional knowledge from misappropriation and recognizes the need for more time to conduct community consultations that reflect Native Hawaiian perspectives. By approving this request, the legislature affirms its commitment to honoring the state's constitutional duty to preserve Native Hawaiian rights and cultural assets. The measure does not create new laws or programs but serves as an official endorsement of the working group's operational needs.
This bill declares that affordable housing credits issued in Hawaii are perpetual assets that remain valid until they are used to meet housing obligations, rather than expiring after a set period. It directly affects local county governments and developers who rely on these credits to fulfill affordable housing requirements under state law. The resolution clarifies that administrative agreements between counties and housing agencies should not impose expiration dates or other restrictions that are not authorized by existing statutes. By ensuring these credits maintain their full value and transferability, the bill aims to protect the financial incentives for developers and support the state's long-term housing goals.
Allows for the regulation of sports wagering by the Department of Law Enforcement. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes DLE to perform criminal history record checks on applicants and licensees relating to sports wagering. (SD2)
Appropriates funds to support educational training programs to expand the State's health care workforce, including funding to support health care certification programs offered in public high schools and education programs that support certified nurse assistants in becoming licensed practical nurses. Effective 12/31/2050. (SD1)
Establishes state goals related to economic diversification. Appropriates funds to the Hawaii Technology and Development Corporation to meet those goals. Requires the Hawaii Technology Development Corporation to submit annual reports over three years to the legislature. Effective 7/1/2050. (SD1)
Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the Legislature. Appropriates moneys to the Executive Office on Aging. The tax credit applies to taxable years beginning after 12/31/2026. Effective 12/31/2050. (SD2)
Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023. Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's film industry to qualify for the credit; requiring qualified production costs of a taxpayer that exceed $1,000,000 to be certified by a CPA, rather than via tax opinion; increasing the aggregate cap amount on credits allowed in any given year, ramped down by one-sixth over five years beginning on 1/1/2028; and including broadcast and streaming platform productions under the credit. Applies the GET rate for manufacturers to productions. Exempts from the GET amounts received by a motion picture project employer from a client equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Repeals certain tax exemptions and the Motion Picture, Digital Media, and Film Production Income Tax Credit on 1/1/2033. Appropriates funds. Effective 7/1/3000. (HD2)
This bill is a non-binding resolution that asks the U.S. Congress to provide financial relief to Hawaii households affected by higher prices caused by federal tariffs. It specifically targets families struggling with increased costs for food, fuel, and essential goods, with special attention to low-income residents and those on neighbor islands. The resolution urges Congress to create a rebate or refund program to offset these expenses and to address the constitutional concerns surrounding the tariff policies. It does not create any new laws or programs itself but serves as a formal recommendation to federal lawmakers.
