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)
Creates an income tax credit for qualified transportation costs incurred by certain taxpayers who ship agricultural products and inputs between counties. Applies to taxable years beginning after 12/31/2025. Effective 7/1/2050. (SD1)
Allocates interest earned on balances within the emergency and budget reserve fund to the general fund in years in which the emergency and budget reserve fund's balance exceeds the State's fund balance objective. For any fiscal year following a fiscal year in which emergency and budget reserve fund interest is deposited into the general fund, requires the Governor to include in the budget or supplemental budget submitted to the Legislature a request that an amount of general funds equal to the amount of interest deposited be expended to advance projects that address climate change impacts. Effective 7/1/3000. (HD1)
HB 263 would exempt full-time college students from vehicle weight taxes. The bill adds a specific exemption to the tax code, eliminating this cost for students enrolled full-time at accredited colleges. This change directly affects eligible students who own vehicles subject to the tax. The exemption would apply to all qualifying vehicles under existing tax regulations.
Appropriates funds for collective bargaining cost items for the members of Unit (1) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)
HB 567 would allow tipped employees, such as restaurant servers and bartenders, to deduct their tips from their taxable income when filing state taxes. This means these workers could lower their state tax bill by subtracting the tips they earn from their total income before calculating taxes. The bill directly affects service industry workers who rely on tips as part of their income. It provides a specific tax deduction mechanism to reduce their overall tax burden.
HB 2412 proposes allocating state funds for physical projects like roads, buildings, or parks in the Eighth Representative District. It directly affects residents and local infrastructure within that district by providing financial resources for capital improvements. The bill’s key provision is the appropriation of funds, with no additional requirements or mechanisms specified in the provided abstract. (Note: The bill is in early stages, having only been introduced on January 27, 2026.)
For taxable years beginning after 1/1/2027, establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Effective 7/1/2050. (SD1)
SB 3177 allows the state's Director of Finance to invest specific state funds in short-term, high-quality corporate bonds. This bill directly affects how the state manages its money by expanding permissible investment options beyond traditional government securities. The key provision authorizes the Director to use these bonds for temporary cash holdings, provided they meet strict credit quality standards. It does not change tax policy or fund new programs, but modifies existing investment rules for state moneys.
Excludes the sale of a motor vehicle to a lessor of rental motor vehicles for use as a rental motor vehicle as a sale at wholesale. Imposes the maximum allowable excise tax on the use of tangible personal property in the State for the importation or purchase of a motor vehicle by a lessor of rental motor vehicles for use as a rental motor vehicle. Establishes a Teacher Temporary Hazard Pay Special Fund to pay a temporary hazard pay bonus to certain eligible teachers. Beginning 7/1/2026 until 7/1/2030, deposits the additional tax revenue generated by this Act into the Teacher Temporary Hazard Pay Special Fund. Effective 7/1/3000. Sunsets 7/1/2030. (HD1)
