Establishes the Institute of Indigenous Education, Science, and Outreach within the University of Hawaii at Hilo. Authorizes the Hawaiian Language College Revolving Fund to include moneys from any revenue source and requires expenditures in the fund to be used to support the Imiloa Astronomy Center. Requires the Hawaiian Early Learning Trust Fund to support the Hawaiian-Language-Medium Education Pathway. Establishes a cap on individual deposits into the Hawaiian Language College Revolving Fund and the Hawaiian Early Learning Trust Fund. Effective 7/1/3000. (HD1)
Repeals the requirement that a certain amount received from the cigarette tax on the wholesale price of each article or item of certain tobacco products deposited into the Hawaii Cancer Research Special Fund must be used for debt service of capital expenditures and building maintenance. Appropriates funds for the University of Hawaii Cancer Center. Effective 7/1/3000. (HD1)
Appropriates funds to the Department of Education and State Public Charter School Commission to provide monetary awards to educators who are recognized by the legislature, during education week, for their accomplishments, excellence in teaching, leadership, and service. Effective 7/1/3000. (HD1)
Requires an automated vehicle used by a motor carrier to transport passengers commercially to have a human supervisor present in the vehicle. Establishes an income tax credit to incentivize the training of supervisors for autonomous vehicles. Sunsets 12/31/2036. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD1)
Requires and appropriates funds for the Department of Transportation to establish a pilot program to offer fully subsidized public transit passes for department employees. Requires a report to the Legislature. Effective 7/1/3000. (HD1)
Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses for Restaurant Revitalization Fund grants to be refunded to the taxpayer. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)
Requires the Judiciary to contract for legal services for residential tenants in actions or proceedings for possession under certain circumstances. Authorizes attorneys, paralegals, and law students to provide legal services to residential tenants. Appropriates funds. Effective 7/1/3000. (HD1)
Exempts food and groceries from certain healthcare-related goods or services that were not the general excise tax. Expands general excise tax exemptions to include purchased under the Medicare, Medicaid, and TRICARE programs. Effective 7/1/3000. (HD1)
Authorizes a tax credit for businesses that pay the public transportation costs of employees. Requires reports to the Legislature. Applies for taxable years beginning after 12/31/2025 but not beginning after 12/31/2029. Effective 7/1/3000. (HD2)
For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/3000. (HD1)
