Amends the environmental response, energy, and food security tax to address carbon emissions. Incrementally increases the tax rate over time. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Reenacts the agricultural development and food security special fund. Requires reports to the Legislature.
Establishes a Labor Day tax credit for employers of construction workers. Requires any employer of a construction worker to pay the construction worker at a rate that is twice the worker's regular rate of pay for any work performed on Labor Day.
Establishes the Teacher Housing Assistance Program to be administered by the Department of Education to provide housing vouchers to certain eligible teachers. Appropriates funds out of the Teachers' Housing Revolving Fund. Effective 7/31/2055. (SD1)
Proposes a constitutional amendment to authorize individuals aged twenty-one and older to use and possess a personal-use amount of cannabis. Requires the Legislature to enact laws governing the use, manufacture, distribution, sale, possession, regulation, and taxation of cannabis within the State.
Establishes a refundable Family Caregiver Tax Credit for nonpaid family caregivers. Requires the Department of Taxation to report to the Legislature before the convening of each Regular Session.
Expands exemptions from school impact fee requirement for certain housing developments. Clarifies procedures and timing for land dedication or fee‑in‑lieu agreements for new residential developments. Repeals the sunset and reporting requirements under Act 268, SLH 2025. Restructures certain school impact fee accounts. Preserves existing educational contribution agreements. (CD1)
Restores the provision that makes references to the Internal Revenue Code's base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.
Designates the Center for Cultural and Technical Interchange Between East and West, Inc., as the State of Hawaii Center for Cultural and Technical Interchange Between East and West, Inc. Authorizes General Fund appropriations exempt from the requirements of chapter 42F, Hawaii Revised Statutes, to the State of Hawaii Center for Cultural and Technical Interchange Between East and West, Inc.
Provides a tax credit to taxpayers and makes deposits to the emergency and budget reserve fund and other post-employment benefits trust fund pursuant to article VII, section 6, of the Hawaii State Constitution. Appropriates funds. Effective 7/1/3000. (HD1)
Establishes a Civic Education Grant Program to provide support to public middle and intermediate schools in providing civic education to students through department approved programming. Establishes a Civic Education Trust Fund. Effective 7/1/3000. (HD1)
