Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset date of the temporary increase in maximum employment-related expenses that are used to calculate the household and dependent care services tax credit, established by Act 163, SLH 2023, to 6/30/2030. Sunsets 6/30/2030. Effective 1/1/2050. (SD1)
Appropriates funds to be expended by the Department of Health as a grant for the Hawaii Primary Care Association to support solar-plus-storage microgrid implementation at community health centers in medically underserved communities, and provide programmatic services, project management, contract management, reporting and fiscal stewardship responsibilities, and developing future scalable plans for the development and deployment of solar-plus-storage microgrids at nonprofit community health centers. Effective 7/1/3000. (HD1)
Implements certain recommendations of the SPEED Task Force. Requires the State Building Code Council to provide annual training to state and county permitting agency employees. Appropriates funds for the training, subject to a matching requirement from the counties. Effective 7/1/2055. (SD1)
SB 2596 requires state government agencies to charge no more than $1 per year for leases of real property they use. This directly affects state agencies that lease buildings or land for operations, such as offices or facilities. The bill sets a strict annual cost limit on these government leases as a procedural rule, with no additional mechanisms or exemptions described in the provided text.
Appropriates funds to the Office of Community Services (OCS) to award grants to certain nonprofit organizations. Establishes an evaluation and selection committee to oversee the awarding of grants. Requires an applicant for a grant to provide certain documentation on activities that qualify for community engagement hours to qualify for the grant. Appropriates funds for positions in OCS and for the Department of the Attorney General to assist OCS in reviewing contracts and monitoring costs. Effective 7/1/3000. (HD2)
Establishes a Disability and Caregiver Support Working Group to explore compliant and fiscally responsible approaches that address the longstanding gap affecting parents and guardians with disabilities whose caregiving capacity may be substantially impaired due to disability or serious medical conditions, while preserving federal funding integrity. Requires a report to the Legislature. Appropriates funds. Effective 7/1/3000. (SD1)
Requires the Public Utilities Commission to transfer funds from the Hydrogen Fueling System Subaccount of the Public Utilities Commission Special Fund to the Electric Vehicle Charging System Subaccount of the Fund. Effective 7/1/2050. (SD1)
Establishes the Board of Education Internal Audit Office. Requires the Board of Education to establish, as a standing committee of the Board, a standing committee with a scope that includes audit-related responsibilities. Appropriates funds. Effective 7/1/3000. (HD1)
Part I: Allows counties to use time-stamped screenshots as evidence for the enforcement of transient accommodations. Requires the Hawaii Tourism Authority's plans, practices, and efforts involving destination management to include promotion of use of traditional or lawful transient accommodations. Clarifies that the counties may use revenue from the County Transient Accommodations Tax for the enforcement of transient accommodations. Appropriates funds. Part II: Requires hosting platforms that earn service fees for providing booking services for transient accommodations to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators. Part II effective 1/1/2027. Effective 7/1/3050. (SD1)
Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit (film tax credit) by providing additional credits to qualified productions that have a workforce of at least eighty per cent local hires in the first taxable year or second consecutive taxable year and meet other specific requirements, then increasing the local workforce threshold to eighty-two per cent in the third or fourth consecutive taxable year and eighty-five per cent in the fifth consecutive taxable year, that the additional credit is claimed; requiring independent third-party certification of qualified production costs for all film productions claiming the film tax credit; authorizing DBEDT to waive the credit cap per qualified production for one qualified production each fiscal year; and requiring the Hawaii Film Office to submit an annual report to the Legislature. Sunsets 1/1/2033. Effective 7/1/3050. (SD1)
