Amends the Healthcare Preceptor Tax Credit to remove language limiting access only to those practicing in primary care, to add licensed dietitians, physician assistants, and social workers as eligible preceptors and students, and to include residency and followship programs. Adds the Director of Health and a representative of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2026. Effective 7/1/2050. (SD1)
Requires each purchasing agency to provide justification for hiring external consultants. Requires each agency to seek approval from the Legislature for consulting contracts exceeding a certain dollar amount. Requires annual reports to the Legislature. Requires the Compliance Audit Unit within the Office of the Auditor to conduct regular audits of agency consultant contracts to assess cost-effectiveness and compliance. Establishes exceptions. Requires each chief procurement officer to ensure that inherent government functions are not delegated to a contractor. Effective 1/1/2525. (SD2)
SB 2362 would eliminate a specific tax deduction for real estate investment trusts (REITs), requiring them to pay taxes on dividends they distribute to shareholders instead of deducting those payments. This change directly affects REITs, which are companies that own and operate real estate properties and typically rely on this deduction to reduce taxable income. The key provision removes the "dividends paid deduction" from the tax code, meaning REITs would no longer be able to subtract their dividend payments from their taxable earnings. This policy change would increase the tax burden on REITs without altering their operational structure.
Requires the Department of Education to implement financial literacy instruction into existing courses in public high schools that have sufficient overlap with financial literacy program standards beginning in the 2027-2028 school year. Requires the Board of Education to provide professional development to teachers. Authorizes the Board of Education to adopt rules. Appropriates funds. (SD1)
Establishes the Conservation and Agriculture Environmental Stewardship Pilot Program within the Department of Agriculture and Biosecurity. Requires a report to the Legislature. Appropriates funds. Repeals 6/30/28. Effective 7/1/2050. (SD1)
SB 1190 provides funding to the Hawaii Invasive Species Council to support its efforts in controlling and eradicating invasive species across the state. The bill directly affects the Council by allocating financial resources for its ongoing initiatives to protect Hawaii's native ecosystems and agriculture. Key provisions include appropriating state funds specifically for invasive species management programs, such as monitoring, removal, and prevention activities. This funding aims to strengthen the Council's capacity to address threats posed by non-native plants and animals.
Establishes the Affordable Housing Land Inventory Task Force within the Office of Planning and Sustainable Development to conduct a study, subject to legislative appropriation, on how to maximize housing development in transit-oriented development zones or other areas on state or county lands. Requires a report to the Legislature. Establishes a position. Appropriates funds. Effective 7/1/2050. (SD1)
Requires the Hawaii Public Housing Authority to award monthly rent supplement payments on behalf of qualified tenants under the State Rent Supplement Program prioritizing certain tenants, including kupuna. Authorizes the HPHA to enter into memoranda of agreement for rental supplement payments with the counties or specialized nonprofit organizations. Amends provisions relating to the State Rent Supplement Program. Establishes the State Rent Supplement Program Special Fund. Requires the Department of Land and Natural Resources to assess a transaction tax for each applicable recording in the Office of the Assistant Registrar of the Land Court or the Bureau of Conveyances to be deposited into the State Rent Supplement Program Special Fund. Repeals the existing separate State Rent Supplement Program for Kupuna. Establishes four full-time equivalent (4.0 FTE) permanent public housing specialist II positions and one full-time equivalent (1.0 FTE) permanent public housing specialist IV position within the Hawaii Public Housing Authority. Appropriates funds. Effective 7/1/2050. (SD1)
SB 2310 allocates state funds to remove overgrown vegetation from Kainahola Stream. This bill directly affects the maintenance and ecological health of Kainahola Stream by authorizing the specific funding for vegetation removal. The key provision is the appropriation of money for this stream cleanup effort, with no additional policy changes or regulations. The bill is currently under review by the AEN/WLA committee, with a public hearing scheduled for February 11, 2026.
Establishes the position of the Hawaii Invasive Species Council Executive Director. Appropriates funds to the Department of Land and Natural Resources, rather than the Department of Agriculture and Biosecurity, for the HISC for fiscal year 2026-2027. Requires a report to the Legislature. Effective 7/1/2050. (SD1)
