Clarifies that, for tax credits issued after 7/1/2026, a partner or member that is a partnership or limited liability company that has been allocated a Low-Income Housing Tax Credit 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. (CD1)
Beginning 1/1/2027, authorizes the Hawaii Housing Finance and Development Corporation, instead of the counties, to approve and certify general excise tax exemptions for certain housing development projects developed under county housing incentive programs. Sunsets 7/1/2031. (CD1)
For taxable years beginning 1/1/2027: (1) increases the maximum annual and total allowable deduction for contributions to individual housing accounts for income tax deductions; and (2) increases the maximum allowable contributions for individual housing accounts to qualify for the income tax deductions. Repeals outdated language applicable to first‑time home purchases made before 1/1/1990, by persons with an individual housing account. (CD1)
Requires the Department of Business, Economic Development, and Tourism to provide public notice of certain information whenever a production obtains a permit or enters into a memorandum of agreement or understanding with DBEDT to film a visually recorded production at certain locations. Requires DBEDT to provide public notice of certain information whenever a production registers for pre-qualification or is determined to qualify for the Motion Picture, Digital Media, and Film Production Income Tax Credit and simultaneously post notice on a publicly accessible part of its website. Allows individuals to sign up to receive the public notice by electronic mail or postal mail. Provides an exemption for dispositions of lands set aside for filming and film studio operation from prior approval of the Board of Land and Natural Resources. (CD1)
Amends the definition of "eligible business activity" for the purposes of the Enterprise Zone Program to include certain retail sales of tangible personal property; processing of certain value-added agricultural products; research development, sale, or production of all types of medical products and medical and health care services; activities of the Hawaii Food and Product Innovation Network; the provision of certain professional services by health care professionals; aerospace research and development activities; and information technology design and production services. Authorizes the Department of Business, Economic Development, and Tourism to declare up to two census tracts on state land that contain an innovation enterprise to be designated as an enterprise zone, subject to the Governor's approval and notwithstanding certain conditions. Requires DBEDT to conduct a comprehensive review, in consultation with the Department of Taxation, of the State Enterprise Zones Program and to submit a report to the Legislature. For taxable years beginning after 12/31/2026, extends the eligibility period of the state business tax credit for qualified businesses within state enterprise zones. Beginning 1/1/2028, extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones. Applies to qualified businesses who join the Enterprise Zone Program on or after 7/1/2026. (CD1)
Establishes a two-year Family Resilience Pilot Program within the Office of Wellness and Resilience. Requires a report to the Legislature. Appropriates Temporary Assistance for Needy Families funds to be expended by the Department of Human Services for the pilot program. Sunsets 6/30/2028. (CD1)
Authorizes the Division of Animal Industry of the Department of Agriculture and Biosecurity to adopt, amend, and repeal rules to develop an evaluation and authorization process to import and transport aquatic livestock in the State. Requires the Aquaculture Program to develop a biological aquatic risk-based framework and biocontainment standards for the aquatic livestock evaluation and authorization process. (CD1)
This bill allocates supplemental funding to the Hawaii Judiciary for the 2025-2027 fiscal biennium. It provides additional budget resources to support court operations and judicial services during this period. The bill directly affects the Judiciary's budget planning and resource allocation. (Note: As a procedural funding measure, not a policy change, the summary is concise per guidelines.)
Prohibits any law enforcement agency or law enforcement official from entering into an agreement under federal law that permits state or county agencies to engage in immigration enforcement. Prohibits law enforcement agencies and law enforcement officials from engaging in certain immigration-related actions, except under limited circumstances. (CD1)
HB 2094 increases daily pay for jurors and prospective jurors who attend court, raising the amount each person receives per day of actual court service. The bill directly affects individuals summoned for jury duty across the state. It includes a funding appropriation to cover the increased payments, ensuring courts can implement the higher compensation rate. The change aims to improve compensation for citizens fulfilling this civic obligation.
