Establishes an apprenticeship program income tax credit for certain qualified costs incurred by a taxpayer for a qualified apprenticeship program. Sunsets 12/31/2036. Effective 7/1/3000. (HD3)
Permanently increases the state earned income tax credit to fifty per cent of the federal earned income tax credit. Applies to taxable years beginning after 12/31/2024.
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 2164 defines "compounded prescription drugs" specifically for workers' compensation claims. This bill directly affects injured workers seeking medical coverage and insurers processing those claims. It establishes a clear legal definition to determine which custom-mixed medications qualify for coverage under workers' compensation law. This clarification aims to reduce disputes over medication eligibility in injury claims. The bill does not change existing coverage rules but provides a precise standard for applying them.
HB 327 allocates state funds to create a childcare center for state employees and their families, managed by the Office of the Governor. The bill directs the Governor's office to establish this facility, which would provide childcare services directly to eligible state workers. It appropriates the necessary funding to operate the center, effective July 1, 3000 (a date likely intended as a placeholder). This policy change creates a new childcare resource specifically for state employees, without altering existing childcare programs or funding for other groups.
SB 1153 would remove tips earned by employees from state income tax calculations, meaning workers would not pay state income tax on money received as tips. This directly affects service industry workers, such as those in restaurants or hospitality, who rely on tip income. The bill achieves this by excluding tip-derived gross income, adjusted gross income, and taxable income from state tax computations. The policy change simplifies tax reporting for these employees by treating tips as non-taxable income under state law.
HB 165 authorizes Hawaii's Labor Relations Board to enforce its own orders directly, without requiring court intervention. This directly affects employers and unions in labor disputes subject to the board's rulings. The key provision eliminates the need for external enforcement, allowing the board to implement its decisions more efficiently. The bill is scheduled to take effect on July 1, 3000.
Establishes the Kuleana AgTech Pathways Program to create career pipelines in the fields of agriculture and agricultural technology. Requires the University of Hawaii to collaborate with the Department of Education, Department of Agriculture and Biosecurity, Agribusiness Development Corporation, Department of Labor and Industrial Relations, and appropriate community organizations to develop and administer the program. Requires reports to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)
Allows newly graduated high school students to be eligible for workers' compensation coverage during the summer following their high school graduation while participating in Department of Education-sponsored work-based learning programs.
Increases a taxpayer's applicable percentage of employment-related expenses that may be claimed for the household and dependent care services tax credit for five years. Repeals 6/30/2030.
