Extends the Librarian Pilot Program established by Act 135, Session Laws of Hawaii 2025, through 2030. Authorizes the Department of Education to select a second school complex on Oahu to be part of the pilot program if no appropriate school complex on the neighbor islands can be identified. Appropriates funds. Effective 7/1/3000. (HD2)
HB 2444 increases the state tax credit available to low-income household renters, raising the amount from $50 to $100 for each tax exemption claimed by the taxpayer. This change directly affects renters who qualify as low-income and claim tax exemptions, providing them with greater financial relief through their state tax return. The key provision is the specific dollar amount increase per exemption, making the credit more substantial for eligible households. The bill does not alter eligibility criteria or introduce new administrative requirements.
By 1/1/2029, requires the Department of Labor and Industrial Relations to establish a family and medical leave insurance program and begin collecting payroll contributions to finance payment of benefits. By 1/1/2030, requires the Department to begin receiving claims and paying benefits under the program. Specifies eligibility requirements and employee protections under the program. Excludes paid family and medical leave benefits from income tax. Effective 7/1/3000. (HD2)
Establishes block appropriations and increases fiscal flexibility for the University of Hawaii. Establishes a University of Hawaii Budget Stabilization Fund, authorizes limited procurement and fiscal exemptions, and implements performance‑based funding metrics. Requires annual fiscal and performance reporting to the Legislature and provides a transition framework for the move to block budgeting. Effective July 1, 3000. (HD2)
Establishes an apprenticeship program income tax credit for certain qualified costs incurred by a taxpayer for a qualified apprenticeship program. Sunsets 12/31/2036. Effective 7/1/3000. (HD3)
Taxes capital gains tax for individuals, estates, and trusts as ordinary income, except for capital gains that are eligible for a county homeowner's exemption. Repeals the alternative capital gains tax for corporations. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD2)
Repeals future adjustments to income tax brackets. For taxable years beginning after 12/31/2026, increases the income tax rates for the three highest income tax brackets by one percentage point each. Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Establishes certain disallowance periods following a final decision that a claim for the credit was due to fraud and that the claim was disallowed. Extends the sunset for amendments made by Act 163, SLH 2023, to the Household and Dependent Care Services Tax Credit, Earned Income Tax Credit, and Food/Excise Tax Credit. Effective 7/1/3000. (HD1)
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)
