Establishes a tax credit for landlords who charge below-market rent and assesses an additional privilege tax on landowners who charge above-market rent, under certain conditions. Requires the Hawaii Housing Finance and Development Corporation to determine median market rent for rental units by geographic area for the purposes of the below-market rent tax credit and above-market rent tax.
HB 2521 exempts the sale of groceries, healthcare services, and utility services from the general excise tax. This means businesses selling these specific items or services - like grocery stores, hospitals, and electricity/water providers - would no longer pay this tax on those transactions. The bill defines key terms to clarify which services qualify for the exemption. It directly affects businesses in these sectors by reducing their tax burden on core customer transactions.
SB 334 appropriates state funds to sponsor the Michelin Guide's inclusion of restaurants across the state. This bill directly affects restaurants by providing state funding to cover participation costs for Michelin Guide recognition. The key provision is the allocation of dedicated state budget resources to facilitate the Michelin Guide's evaluation of local dining establishments. The measure focuses on supporting tourism through enhanced restaurant visibility, without creating new regulations or altering existing business requirements.
SB 1072 allocates state funds to the Division of Aquatic Resources for removing the invasive majano anemone from Kaneohe Bay. This bill directly affects Kaneohe Bay's marine ecosystem, which faces ecological harm from the invasive species. The key provision is the funding appropriation specifically for the anemone removal efforts. The bill focuses on a concrete environmental action without broader policy changes or political commentary.
Establishes a spay and neuter special fund. Establishes a spay and neuter special fund advisory committee to develop eligibility criteria for and manage the disbursement of the special fund. Authorizes, and requires the Director of Taxation to amend the individual state income tax form to facilitate, the designation of tax refund moneys to be paid to the spay and neuter special fund. Appropriates moneys into and out of the special fund.
For taxable years beginning 1/1/2026, establishes a tiered nonrefundable tax credit for qualified taxpayer insurers that offer one or more federally qualified health savings account-eligible high deductible health plans in the State, under certain conditions, and increasing the tax credit to incentivize more plans being written for residents in rural medically underserved areas of the State. Requires qualified taxpayer insurers to match up to a certain amount of a policyholder's first-time contribution into a health savings account. Sunsets 12/31/2030. Effective 7/1/2050. (SD1)
Authorizes general excise tax exemptions for residential care services provided by certain licensed health care facilities pursuant to a contract with the Adult Mental Health Division of the Department of Health. Effective 1/1/26. (SD1)
Establishes a Green Building Tax Credit for costs related to the construction of a primary structure made with at least thirty per cent Hawaii-grown hemp material. Allows any hemp processor with a permit from the Department of Health to sell an edible or beverage cannabinoid product that contains a tetrahydrocannabinol concentration of not more than 2.5 milligrams per serving and not more than twenty-five servings per package. Prohibits the sale of an edible or beverage cannabinoid product to any person less than twenty-one years of age. Establishes child-resistant packaging requirements for edible cannabinoid products. Clarifies the tetrahydrocannabinol concentration limit for a non-edible legacy cannabinoid product or manufactured hemp product shall be subject only to federal restrictions. Amends the definition of "hemp biomass" to include stalks and foliage material. Requires the Department of Health to establish a dedicated hemp program to regulate hemp that is separate from the regulatory process for cannabinoid products with a high concentration of tetrahydrocannabinol. Effective 7/1/2050. (SD1)
Accelerates the dates for the required upgrades, conversions, or connections of priority level 1 and priority level 2 cesspools to 2035 and 2040, respectively. Appropriates funds to implement the cesspool compliance pilot grant program. Re-establishes a cesspool upgrade, conversion, or connection tax credit.
SB 975 allocates state funds for physical capital improvement projects in the 15th Senatorial District, directly benefiting residents and communities within that district. The bill provides financial resources for specific infrastructure upgrades, such as parks, roads, or public facilities, without altering existing laws or creating new regulations. Key provisions involve the state budgeting process to distribute these funds for tangible local projects. The bill is currently pending in the 2026 Regular Session after being introduced in early 2025.
