Clarifies that a partner or member of a partnership or limited liability company that has been allocated a low-income housing tax credit issued after July 1, 2026, may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the low-income housing tax credit, until 12/31/2032. Effective 7/1/2050. (SD1)
SB 2553 increases the maximum amount of state-funded bonds available for the Hula Mae Multifamily Revenue Program. This change would allow the program to continue financing affordable rental housing projects across the state by raising its funding limit. The bill directly affects affordable housing developers and renters who rely on these state-supported housing options. The program uses revenue bonds to fund new or existing apartment buildings offering below-market rent, and this bill would expand its capacity without creating new requirements. The bill is currently pending review by the Housing Committee.
Clarifies the definition of "qualified nonprofit housing trust" in chapter 201H, Hawaii Revised Statutes, to require qualifying organizations to exclusively serve "qualified residents" as defined in section 201H-32, Hawaii Revised Statutes. Effective 7/1/2050. (SD1)
Authorizes the Department of Transportation to assume responsibilities under the National Environmental Policy Act of 1969 for highway projects, as well as railroad, public transportation, or multimodal projects within the State, allowing streamlined environmental reviews. Provides a limited waiver of sovereign immunity to comply with federal requirements. Effective 7/1/3000. (HD1)
Establishes the Workforce Housing Regulatory Sandbox Program within the Hawaii Housing Finance and Development Corporation. Establishes an advisory council within the Workforce Housing Regulatory Sandbox Program to advise on environmental and cultural practices within specific developments. Establishes a position. Requires annual reports to the legislature. Appropriates funds. Repeals 6/30/2031. Effective 7/1/2050 (SD1)
Exempts from the general excise tax, gross receipts from the sale of hearing aids received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual. Effective 1/30/2050. Implementation effective 1/1/2027. (SD1)
Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)
Extends for five years certain provisions from Act 19, SLH 2020, and Act 238, SLH 2021, relating to abuse of family or household members, including establishing a petty misdemeanor offense of abuse of family or household members, clarifying penalties for violations, and allowing a deferred acceptance of guilty plea for misdemeanor and petty misdemeanor abuse of family or household members offenses. Effective 6/29/2026.
Prohibits persons from interfering with another person's access to or from a health care facility or disrupting the normal functioning of a health care facility. Makes violations a petty misdemeanor. Establishes a private right of action for individuals and health care facilities harmed as a result of interference with a health care facility. Authorizes the Attorney General to bring an action for injunctive or other equitable relief. (SD1)
SB 3301 clarifies and adds procedural safeguards to Hawaii's existing law (HRS § 40-35) governing how individuals or businesses can seek refunds from the state when they dispute payments made under protest. The bill specifically aims to make the process clearer and more protective for those seeking to recover funds they believe were paid in error. It does not change the substance of the refund rules but focuses on improving the procedure for filing and processing such claims. This bill directly affects taxpayers who pay state fees or taxes and later contest those payments through a formal protest.
Establishes a limited right of first refusal for the Department of Hawaiian Home Lands with respect to county real property tax sales. Requires advance notice from the counties to the Department of Hawaiian Home Lands of qualifying properties. (SD1)
Establishes within the Department of Transportation a subsidized youth transit program for youth who are residents of the State, to be coordinated with the counties. Authorizes the Department to adopt rules, expand eligibility, and consult with the Department of Education on best practices, under certain conditions. Establishes the Subsidized Youth Transit Program Special Fund. Requires biannual evaluations of the new program and Special Fund. Allocates funds from the Environmental Response, Energy, and Food Security Tax to the Subsidized Youth Transit Program Special Fund. Appropriates funds into and out of the Subsidized Youth Transit Program Special Fund. Requires reports to the Legislature. Effective 7/1/3000. (HD2)
