Appropriates funds for Department of Hawaiian Home Lands projects eligible for general fund revenues that are generated by increases in transient accommodations tax collections and intended to be expended equally across projects related to natural resources, climate resilience, and destination management. Effective 7/1/3000. (HD1)
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 7/1/3000. (HD1)
HB 2079 reestablishes a state income tax credit for property owners who upgrade, convert, or connect their cesspools (sewage disposal systems) to public sewer lines or alternative systems. This tax credit applies to taxable years beginning after December 31, 2026, directly benefiting homeowners and businesses in areas reliant on cesspools. The key provision is the reinstatement of a financial incentive to encourage the replacement of older cesspools, which are often environmentally concerning. The bill does not create new regulations but provides a tax benefit for specific infrastructure upgrades. It is currently pending committee review for potential passage.
Beginning 1/1/2027, requires each county to implement fare-free access to its public transportation systems. Establishes the Fare-Free Public Transportation Tax and Dividend Special Fund. Increases the Environmental Response, Energy, and Food Security Tax on petroleum products to fund fare-free public transportation. Effective 7/1/3000. (HD1)
Establishes a Geothermal, Carbon Sequestration, and Underground Water Resource Characterization Program via slim hole bores and a related statewide environmental assessment. Appropriates funds for the program. Effective 7/1/3000. (HD1)
HB 2028 establishes a nonrefundable tax credit for employers who provide a paid Labor Day holiday to construction workers. This policy directly affects construction employers (who may claim the credit) and construction workers (who receive a paid holiday). The key provision requires employers to grant a paid holiday on Labor Day to qualify for the tax credit, which is effective July 1, 3000. The bill passed committee in February 2026 with amendments but does not change existing Labor Day holiday requirements for other workers.
Establishes the Broadband and Digital Equity Special Fund to receive revenues earned by major social media platforms to fund initiatives expanding broadband access and local journalism initiatives. Directs the Department of Taxation to apply the state corporate income tax to advertising revenue earned by major social media platforms if the revenue is derived from content created within the State or from audiences located in the State. Appropriates funds. Effective 7/1/3000. (HD1)
HB 2061 appropriates state funds to establish a gun buyback program, requiring at least two buyback events in every county each year. The bill directly affects residents who may participate in these events to exchange firearms for cash. Key provisions include dedicated funding allocation for program operations and mandatory event scheduling across all counties. This policy change creates a structured, statewide initiative for firearm buybacks without altering gun ownership laws.
Beginning 1/1/2027, requires contracts for services awarded to community-based organizations by the Judiciary in support of fulfilling the Judiciary's statutory mandate to individuals, families, and communities in the State to include certain protections against inflation. Appropriates funds to the Judiciary to increase the contract price in existing contracts for services provided by community-based organizations in support of fulfilling the Judiciary's statutory mandate to individuals, families, and communities in the State. Effective 7/1/3000. (HD1)
Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes the Department of Business, Economic Development, and Tourism to perform criminal history record checks on applicants and licensees relating to sports wagering. Effective 7/1/3000. (HD1)
