Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State's commercial harbors in addition to existing port user fees. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026. Appropriates funds. Effective 7/1/3000. (HD1)
Requires reports on travel taken by certain state agencies and for the reports to be submitted to the money committees of the Legislature. Sunsets 6/30/2028. Effective 7/1/3000. (HD1)
Amends the transient accommodations tax rate beginning on 1/1/2027. Beginning 1/1/2027, requires collection of a monthly tax of $20 per passenger per port entry or any commercial passenger vessel at any port facility under the jurisdiction of the department of taxation. Establishes a Transient Accommodation Tax Enforcement Working Group. Requires the transfer of all agricultural leases under the jurisdiction of the Department of Land and Natural Resources to the Department of Agriculture. Appropriates funds to the Department of Land and Natural Resources for certain environmental stewardship projects. Appropriates funds to the Hawaii Tourism Authority for its operating budget request. Requires reports to the Legislature. Effective 7/1/3000. (SD2)
Restructures the conveyance tax to a marginal rate system for the sale of properties with residential use, adjusts the tax for multifamily properties to reflect value on a per-unit basis, and applies a cost-of-living adjustment to conveyance tax rates. Allocates revenues from conveyance tax collections. Allocates a portion of conveyance tax collections to the Dwelling Unit Revolving Fund to fund infrastructure programs in areas that meet minimum standards of transit-supportive density. Allocates a portion of conveyance tax revenues to the Hawaii Agricultural Development Revolving Fund, Special Land and Development Fund, and Hawaiian Home Lands Infrastructure and Housing Special Fund. Establishes and appropriates funds out of the Hawaiian Home Lands Infrastructure and Housing Special Fund. Authorizes the Hawaii Agricultural Development Revolving Fund to be used to acquire land. Effective 7/1/3000. (SD1)
Allows for the regulation of sports wagering by the Department of Law Enforcement. 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 DLE to perform criminal history record checks on applicants and licensees relating to sports wagering. (SD2)
Increases the amount of partial public campaign financing available for all elective offices. Adjusts the minimum amount of qualifying contributions certain candidates must receive to participate in the program. Increases the matching fund payments for excess qualifying contributions. Appropriates funds for the program and staff. Effective 7/1/3000. (SD1)
Requires and appropriates funds for the Hawaii Climate Change Mitigation and Adaptation Commission to develop, implement, and maintain a centralized resource website to connect residents to support and resources to address affordability, health, safety, and the impacts of climate change. Effective 7/1/3000. (SD1)
Amends the renewable energy technologies income tax credit by: for taxable years beginning after 12/31/26, prohibiting taxpayers with an adjusted gross income of $250,000 or greater if filing as an individual or $350,000 or greater if filing jointly from claiming the credit for certain solar energy systems installed and placed in service on a single-family residential property; limiting credit claims for certain solar energy systems for single-family residential property to two systems per single-family residential property and requiring systems to have a total output capacity of at least five kilowatts; and increasing the adjusted gross income threshold below which an individual taxpayer may elect to have any excess credits refunded. Effective 7/1/3000. (HD1)
Imposes conveyance tax on the transfer of a controlling interest of an entity with an interest in real property. Stipulates that the imposition of the conveyance tax on transfers of entity ownership shall not apply to any transfer of interest or acquisition between entities wholly owned by the same common ownership that results in no change in the beneficial ownership. Imposes the conveyance tax on certain transfers of real property at the lowest tax rate. Imposes liability on the transferee in the event that the transferor of the controlling interest does not pay the tax due. Effective 1/1/3028. (SD1)
Requires the Public Utilities Commission to transfer funds from the Hydrogen Fueling System Subaccount of the Public Utilities Commission Special Fund to the Electric Vehicle Charging System Subaccount of the Fund. Effective 7/1/2050. (SD1)
