Makes emergency appropriations for collective bargaining cost items for the members of bargaining unit (11) and their excluded counterparts, including health premium payments and the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027.
Makes emergency appropriations for collective bargaining cost items for the members of bargaining units (1) and (10) and their excluded counterparts to resolve issues related to temporary hazard pay for fiscal year 2025-2026. Authorizes the use of the general fund appropriations to restore the temporary reclassifications for temporary hazard pay payouts to the appropriate departments to provide for the repayment of the general fund loan. Specifies that emergency appropriations made under Act 29, Session Laws of Hawaii 2025, do not lapse until June 30, 2027. (CD1)
PART I: Repeals certain future adjustments to income tax brackets. Changes income tax rates. Amends the Renewable Energy Technologies Income Tax Credit by adding an aggregate cap amount, setting income thresholds, adding a certification requirement, and adding a sunset date. Adds sunset dates to the Capital Goods Excise Tax Credit and Renewable Fuels Production Tax Credit. PART II: Beginning 1/1/2028, repeals the Technology Infrastructure Renovation Tax Credit. Beginning 1/1/2029, repeals the High Technology Business Investment Tax Credit and Tax Credit for Research Activities. (CD2)
Part I: Provides an emergency appropriation to the Department of Human Services to replace general fund appropriations redirected to provide emergency food assistance during the 2025 federal government shutdown. Part II: Appropriates funds to supplement premium contributions due to participating health plans. (CD1)
Expands the definitions of "preceptor" and "volunteer‑based supervised clinical training rotation" applicable to the Healthcare Preceptor Tax Credit to improve accessibility for providers to receive income tax credits for acting as preceptors, including removing "primary care" from the criteria to qualify as a preceptor. Adds physician assistants, dietitians, and social workers to the list of preceptors and eligible students. Expands eligibility for the tax credit to include accredited residency programs that require preceptor support. Adds the Director of Health and representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2026. Effective 7/1/2050. (SD2)
SB 2446 increases the number of associate judges on the Intermediate Court of Appeals from six to seven and appropriates funds for this change. This bill directly affects the court's staffing structure by adding one judicial position. The key mechanism is a simple numerical adjustment to the court's authorized positions, funded through the state budget. It does not alter judicial procedures, case handling, or substantive law.
HB 2551 allocates state funding for the Area-Wide Fruit Fly Suppression Program, which targets fruit fly pests threatening agricultural crops. The bill directly affects fruit and vegetable growers in affected regions by providing resources to manage these pests. Its key provision is appropriating specific funds to support the existing suppression program, including monitoring and control measures. This funding aims to protect agricultural production without creating new regulations or altering existing program structures.
Establishes a family caregiver tax credit for nonpaid family caregivers. Requires the Department of Taxation to submit annual reports to the Legislature. Appropriates funds. Applies to taxable years beginning after 12/31/2026. Effective 1/1/2050. (SD1)
Implements certain recommendations of the SPEED Task Force. Establishes a working group within the State Building Code Council to develop proposals for an off-site construction program. Requires a report to the Legislature. Appropriates funds. Effective 7/1/2055. (SD1)
Amends the tax credit for research activities by: allowing qualifying taxpayers to claim the credit for all qualified research expenses without regard to the amount of expenses for previous years; amending from March 31 to March 1 the deadline for qualified high technology businesses to submit to the Department of Business, Economic development, and Tourism written, certified statements identifying qualified expenditures and the tax amount of tax credits claimed in the previous taxable year; for any taxable year the annual aggregate cap is reached, requiring the credit to be divided between all qualified high technology businesses in proportion to the amount of qualified research expenses claimed; and requiring DBEDT to establish an annual application period and notify each qualified high technology business applicant of the credit amount certified. Applies to costs incurred beginning after 12/31/2025. Repeals the credit on 1/1/2029. Effective 7/1/3050. (SD2)
