Maddy summaryThis Senate Resolution (SR 5) urges the U.S. Congress to change federal tax law so that homeowners (owner-occupants) can deduct the same property-related expenses as business entities - such as depreciation, maintenance, and insurance - currently available to real estate investors. It highlights that under current law, homeowners only deduct mortgage interest, while business owners (like REITs) deduct a broader range of costs, creating a financial disadvantage. The resolution, offered by Hawaii's legislature, does not change tax law itself but formally requests Congress to address this disparity. It specifically asks Congress to provide homeowners with "comparably equivalent" deductions for property ownership expenses. (Note: This is a symbolic resolution, not a bill with legislative effect.)
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Maddy summaryThis Hawaii Senate resolution (SCR 12) urges the U.S. Congress to change federal tax law so that homeowners (owner-occupants) can deduct the same property-related expenses as business property owners. Currently, businesses like real estate investment trusts (REITs) can deduct costs such as depreciation, property taxes, insurance, maintenance, and utilities, but homeowners are limited to deducting only mortgage interest. The resolution states this disparity creates an unfair tax disadvantage for Hawaii homeowners, hindering affordability as housing costs are a major barrier. It does not create new law but formally requests Congress to address this imbalance.
Maddy summarySCR 13 is a Senate Concurrent Resolution requesting Hawaii's Auditor to conduct a performance audit of the Department of Hawaiian Home Lands (DHHL). The audit will examine DHHL's progress in fulfilling its mission to deliver homestead lands to native Hawaiian beneficiaries, including its efficiency, resource use, land development rates, and program effectiveness in improving housing stability and cultural preservation. It specifically requires the Auditor to assess whether DHHL is adequately managing its $600 million 2022 funding, address the 29,000+ applicant waitlist, and evaluate communication with beneficiaries. The Auditor must submit findings and recommendations to the Legislature by January 2027, including a timeline for improvements. This resolution directly affects DHHL's operations and the 29,000+ applicants awaiting land.
Maddy summarySCR 17 is a Senate Concurrent Resolution urging Hawaii's Department of Education to mandate teaching pre-1959 Hawaiian history from an Indigenous perspective across all public school social studies classes starting in the 2027-2028 school year. It directly affects Hawaii public schools and students, requiring curriculum changes to include key historical events like the Hawaiian Kingdom's governance, the 1893 overthrow of Queen Liliʻuokalani, and pre-annexation history. The resolution specifies that the Department of Education must collaborate with Native Hawaiian educators and cultural practitioners to develop curriculum standards, approved materials, and teacher training. This is a procedural resolution (not a law) that formally requests the Department of Education take these steps to align with Hawaii's constitutional obligation to promote Hawaiian culture and history.
Maddy summarySCR 16 is a Senate Concurrent Resolution requesting the State Auditor conduct an audit of funds allocated to the Department of Hawaiian Home Lands (DHHL) under Act 279 (2022). It specifically seeks to review how DHHL used $600 million in appropriations meant to eliminate its waitlist of over 28,700 native Hawaiian beneficiaries. The resolution cites DHHL's overdue submission of required annual reports detailing fund expenditures and progress on assisting waitlist applicants, as mandated by Act 279. The audit will focus on accountability for funds intended to provide land, housing, or financial assistance to native Hawaiians.
Maddy summaryThis Senate Resolution urges Hawaii's Department of Education to mandate teaching pre-1959 Hawaiian history from an Indigenous perspective in all public school social studies classes, beginning no later than the 2027-2028 school year. It specifically calls for curriculum changes to address gaps in current teaching, which overemphasize post-1959 events and omit Indigenous perspectives on Hawaiian governance, land systems, and pivotal historical moments like the 1893 overthrow. The resolution requires collaboration with Native Hawaiian educators and cultural practitioners to develop the curriculum, materials, and teacher training. As a non-binding resolution, it does not create new law but formally requests this educational reform.
Maddy summarySCR 14 is a concurrent resolution requesting the State Auditor to conduct a performance audit of the Department of Hawaiian Home Lands' (DHHL) commercial lease management. The audit will specifically examine DHHL's practices for managing commercial leases, strategies to optimize revenue, and procedures for collecting rent. This focuses on DHHL's portfolio of over 1,600 income-generating properties that generate approximately $21 million annually in lease revenue, which supports DHHL's mission to serve Native Hawaiian beneficiaries. The resolution does not change laws but seeks to assess current operations for potential revenue improvements.
Maddy summaryThis Senate Resolution (SR 12) requests the State Auditor to conduct a performance audit of the Department of Hawaiian Home Lands' (DHHL) commercial lease management. It specifically examines DHHL's practices for managing over 1,600 commercial leases generating approximately $11 million annually, focusing on revenue optimization and rent collection. The audit will assess whether DHHL is effectively maximizing revenue from these leases to support its mission of serving over 29,000 native Hawaiian beneficiaries and fulfilling its fiduciary duty. This procedural resolution does not change laws but seeks accountability in how DHHL manages trust land revenue.
Maddy summarySCR 15 is a resolution requesting the Office of the Auditor to audit DHHL's "paper lease" system, which allows Native Hawaiian beneficiaries to hold lease rights to larger land parcels before individual lots are developed. The audit will examine how long beneficiaries wait in undivided lease status, record-keeping accuracy, beneficiary understanding of rights, and whether the system meets legal and trust responsibilities. It specifically aims to assess if the system effectively transitions beneficiaries to individual lot leases and operates transparently. The resolution does not change laws but seeks accountability through an independent review.
Maddy summaryThis Senate Resolution (SR 14) requests the State Auditor to audit funds allocated to the Department of Hawaiian Home Lands (DHHL) under Act 279 (2022), which provided $600 million to eliminate the DHHL waitlist for native Hawaiian beneficiaries. The resolution cites DHHL's failure to publicly release its required 2025 Annual Activity Report by January 21, 2026, as mandated by Act 279. The audit would examine how DHHL used the $600 million appropriation for land development, housing, and beneficiary assistance. It directly affects DHHL's accountability for managing these funds, which were intended to assist over 28,700 waitlisted native Hawaiians. The resolution does not change policy but seeks transparency around fund usage.