Cancels the debt owed to the State by the Hawaii Tourism Authority for Convention Center construction costs and related interest. Amends the Transient Accommodations Tax (TAT) revenue allocation to the Convention Center Enterprise Special Fund. Establishes the Convention Center Repair and Maintenance Special Fund and the Convention Center Emergency Fund and allocates a portion of the TAT revenues to those funds. Amends the minimum balance of the Tourism Emergency Special Fund. (SB2504 HD1)
Allows a transient accommodations broker to register as a tax collection agent for its operators and plan managers. Requires operators and plan managers to provide a statement to the transient accommodations broker confirming compliance with all applicable land use and tax laws. Requires the operator or plan manager to provide verification of compliance with state and county land use laws. Requires an operator or plan manager to remove a transient accommodation advertisement upon notice that the property is not in compliance with state law or county ordinance. Establishes a 1-time amnesty program for certain delinquent transient accommodations and general excise tax obligations. Authorizes counties to require the disgorgement of profits obtained through unlawful actions. Authorizes counties to adopt ordinances to amortize or phase out transient vacation rental units. Allocates up to $1,000,000 of TAT revenues to each county, contingent upon the county establishing a process to provide verification of compliance by an operator or plan manager with county land use laws. Makes it unlawful for transient accommodations brokers to engage in business with operators or plan managers or property managers or activity providers that are not in compliance with all state laws and county ordinances. Makes it unlawful for a hosting platform to provide, and collect a fee for, booking services regarding transient vacation rentals that are not lawfully certified, registered, or permitted under applicable county ordinance. (SD2)
Requires the Department of Land and Natural Resources, in coordination with the Office of Planning and Department of Agriculture, to prepare and periodically update a seafood management study that expands the State's priority on food by including wild seafood as a viable food source. Makes an appropriation. (SD2)
Appropriates funds to the State Foundation on Culture and the Arts to fund celebrations for the 50th anniversary of the Hawaii state capitol. Requires the State Foundation on Culture and the Arts to use a portion of the appropriated funds to establish a kiosk or shop to disseminate information about the state capitol to visitors to the state capitol. (SB2204 HD1)
Provides a nonrefundable tax credit of up to $3,000 per eligible child per taxable year for eligible taxpayers for child care costs for children up to four years of age. Effective 7/1/3000. (SD1)
Transitions from lump sum deferred deposit transactions to installment-based small dollar loan transactions. Specifies various consumer protection requirements for small dollar loans. Beginning 1/1/2019, requires licensure for small dollar lenders that offer small dollar loans to consumers. Specifies licensing requirements for small dollar lenders. Authorizes the division of financial institutions to appoint 1.0 FTE examiner position, funded via the compliance resolution fund, to carry out the purposes of the small dollar installment loan program. Effective 7/1/2050. (SD2)
Imposes the transient accommodations tax on resort fees that are calculated separately from the advertised transient accommodation's rate. Clarifies that the transient accommodations tax shall be calculated based on the gross rental. Amends the formula for the amount of transient accommodations tax to be collected from time shares by increasing the base on which time share occupancy is taxed from one-half of the gross daily maintenance fees paid by the owner and are attributable to the time share unit to an unspecified percentage. Specifies that the transient accommodations tax is to be collected from transient accommodations intermediaries who arrange transient accommodations at noncommissioned negotiated contract rates in the same manner as transient accommodations operators. Applies to taxable years beginning after 12/31/2018. (SD1)
Clarifies that clinical victim support services for victims of sexual violence and abuse are a mental health outpatient services benefit required to be covered under health insurance policies offered by health insurers, mutual benefit societies, fraternal benefit societies, and health maintenance organizations. (SD1)
Requires the Department of Business, Economic Development, and Tourism to conduct an economic development study on automated manufacturing opportunities in Hawaii. Makes an appropriation for the study. Effective 7/1/2112. (SD2)
Establishes an income tax credit for employers who create on-site early childhood facilities. Establishes and appropriates funds for one On-site Early Childhood Facility Coordinator position. (SB2905 HD1)
Consolidates the Department of Budget and Finance and the Department of Human Resources Development into the Department of Budget, Finance, and Human Resources. Transfers functions and duties accordingly. Transfers to the Department of Business, Economic Development, and Tourism (DBEDT) jurisdiction over cable TV and the Broadband Assistance Advisory Council from the Department of Commerce and Consumer Affairs and telecommunications carriers from the Public Utilities Commission. Establishes the position of a commissioner of telecommunications. Creates special fund in DBEDT for cable TV and telecommunications carriers. Requires the Broadband Assistance Advisory Council to advise the Director of DBEDT on broadband deployment. (SB3100 HD1)
Allocates additional transient accommodations tax revenues from July 1, 2018 until December 31, 2030 to the counties of Kauai, Hawaii, and Maui. Sunsets 12/31/2030. (SB648 HD1)
