Expands exemptions from school impact fee requirement for certain housing developments. Clarifies procedures and timing for land dedication or fee‑in‑lieu agreements for new residential developments. Repeals the sunset and reporting requirements under Act 268, SLH 2025. Restructures certain school impact fee accounts. Preserves existing educational contribution agreements. (CD1)
Prohibits any law enforcement agency or law enforcement official from entering into an agreement under federal law that permits state or county agencies to engage in immigration enforcement. Prohibits law enforcement agencies and law enforcement officials from engaging in certain immigration-related actions, except under limited circumstances. (CD1)
Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 1/1/2027. (CD1)
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)
Establishes the Board of Education Internal Audit Office. Requires the Board of Education to establish, as a standing committee of the Board, a standing committee with a scope that includes audit-related responsibilities. Appropriates funds. Effective 7/1/3000. (HD1)
Establishes, and appropriates funds for, a working group to make recommendations to revise the Hawaii Housing Finance and Development Corporation's Qualified Allocation Plan and propose revisions to the prioritization of the Rental Housing Revolving Fund and the terms of loans made from the Rental Housing Revolving Fund. Effective 7/1/3000. (HD1)
Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)
Specifies that the School Facilities Authority is not eligible as a housing developer for the purposes of the Low-Income Housing Tax Credit. Effective 7/1/3000. (HD1)
SB 2741 would gradually remove the state's general excise tax from locally produced food items, such as farm-fresh produce and meals prepared by local restaurants. The bill phases in this tax exemption over time, starting with certain food categories and expanding to others in subsequent years. This change directly affects local food producers (like farms and small eateries) and consumers purchasing these items, reducing their tax burden. The bill is currently in early stages (introduced January 23, 2026) and has not yet been voted on by the legislature.
Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by a contractor of the Patient-Centered Community Care Program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/2026. (SD1)
