Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed. Effective 7/1/3000. (HD1)
Appropriates moneys out of the Emergency and Budget Reserve Fund for fiscal year 2026-2027 to maintain the levels of programs determined to be essential to education, public health, and public welfare, to provide for counter cyclical economic and employment programs of economic downturn, to restore facilities destroyed or damaged or services disrupted by disaster, and to meet other emergencies declared by the Governor or determined to be urgent by the Legislature. Effective 7/1/3000. (HD1)
Establishes the Music Accessibility Pilot Program within the Hawaii State Public Library System to expand access to public concerts and musical education throughout the State. Appropriates funds. Effective 7/1/3000. (HD1)
Requires the Department of Transportation to assess a per passenger head infrastructure fee against cruise ships docking in the State's commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026. Effective 7/1/3000. (HD1)
Appropriates general funds to various programs due to anticipated operating shortfalls because of the lack of authority to transfer funds between programs. Effective 7/1/3000. (HD1)
HB 2214 creates a refundable income tax credit specifically for diaper purchases. It directly affects low-income parents or caregivers who buy diapers for children, providing financial relief for this essential expense. The credit is refundable, meaning recipients receive the full credit amount as cash even if they owe no income tax. This policy change adds a new, targeted tax benefit to the state's income tax code, replacing potential tax savings with direct cash assistance for eligible households.
Makes broadcast and streaming platform productions and commercial advertisement productions with Internet-only distribution eligible to receive the Motion Picture, Digital Media, and Film Production Income Tax Credit. Repeals 1/1/2033. Effective 7/1/3000. (HD1)
Establishes an independent Office of the Child Advocate within the Department of the Attorney General to oversee and evaluate the delivery of services to children and their families by various state agencies and entities, receive and investigate complaints, and make recommendations for improvement. Requires annual reports to the Governor, Legislature, and public. Appropriates funds. Effective 7/1/3000. (HD1)
HB 1813 amends and repeals specific exemptions within the state's general excise tax and use tax laws. This bill changes how certain tax exemptions apply, potentially affecting businesses and individuals who currently qualify for those exemptions. The legislation does not create new taxes or directly fund programs, but alters existing tax rules by removing or modifying eligibility criteria for exemptions. As the bill is very recent (introduced January 22, 2026), specific exemptions impacted or affected entities are not detailed in the provided context.
Expands free school meal coverage, beginning with the 2029-2030 school year, to all public school students, including public charter school students, regardless of whether the student participates in a federal school meals program. Effective 7/1/3000. (HD1)