Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit (film tax credit) by providing additional credits to qualified productions that have a workforce of at least eighty per cent local hires in the first taxable year or second consecutive taxable year and meet other specific requirements, then increasing the local workforce threshold to eighty-two per cent in the third or fourth consecutive taxable year and eighty-five per cent in the fifth consecutive taxable year, that the additional credit is claimed; requiring independent third-party certification of qualified production costs for all film productions claiming the film tax credit; authorizing DBEDT to waive the credit cap per qualified production for one qualified production each fiscal year; and requiring the Hawaii Film Office to submit an annual report to the Legislature. Sunsets 1/1/2033. Effective 7/1/3050. (SD1)
Increases the expenditure limit and 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. Effective 7/1/3000. (HD1)
Requires each county to apply any applicable real property tax exemptions, reduced assessments, or tax classifications for any affordable housing subject to income, resale, or occupancy restrictions as of the date a qualifying owner takes title to the affordable housing for the upcoming tax period, consistent with county procedures. Effective 4/19/2042. (SD1)
Beginning 1/1/2027, requires contracts for services awarded to community-based organizations by the Judiciary in support of fulfilling the Judiciary's statutory mandate to individuals, families, and communities in the State to include certain protections against inflation. Appropriates funds to the Judiciary to increase the contract price in existing contracts for certain services provided by community-based organizations in support of fulfilling the Judiciary's statutory mandate to individuals, families, and communities in the State. Effective 7/1/3000. (HD1)
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. Appropriates funds to the Department of Human Services to help Hawaii residents obtain insurance available through the federal marketplace. Effective 7/1/3000. (HD1)
SB 2603 designates the Hawaii Symphony Orchestra as the official State of Hawaii Symphony Orchestra. The bill requires the orchestra to submit annual reports to the Hawaii Legislature and appropriates state funds for its operations. This legislation formalizes the orchestra's relationship with the state government through official designation and funding.
HB 2240 provides funding to cover operating expenses for five specific state offices: the Legislature, the Auditor, the Legislative Reference Bureau, the Ombudsman, and the Ethics Commission. This procedural bill allocates budget resources to support these entities' day-to-day functions without changing laws or creating new policies. It directly affects these government offices by ensuring they have financial resources to operate. The bill is currently in the early committee referral stage (referred to Finance on January 30, 2026).
SB 328 creates an income tax credit for dairy farmers who convert their operations to hog farming, covering capital infrastructure costs like building new barns or equipment. It directly affects dairy farm owners planning to switch to hog production. The credit allows eligible farmers to reduce their state income tax liability based on qualifying conversion expenses. The bill takes effect on July 1, 3000, as stated in the official abstract.
Expands the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" 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 dietitians, physician assistants, 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 12/31/2025. Effective 12/31/2050. (SD2)
Requires gifts or grants from a private source deposited into the Stadium Development Special Fund to be used only for infrastructure related to the stadium and costs associated with the development of the stadium. Requires any unexpended and unencumbered funds in the Stadium Development Special Fund to immediately lapse to the general fund if the NASED project is terminated. Appropriates funds out of the Stadium Development Special Fund with certain conditions. Effective 7/1/3000. (HD2)
