For taxable years beginning 1/1/2026, establishes a tiered nonrefundable tax credit for qualified taxpayer insurers that offer one or more federally qualified health savings account‑eligible high deductible health plans in the State, under certain conditions, and increasing the tax credit to incentivize more plans being written in rural medically underserved areas of the State. Requires qualified taxpayer insurers to match up to a certain amount of a policyholder's first-time contribution into a health savings account. Sunsets 12/31/2030.
Requires the Department of Education to implement financial literacy instruction into existing courses in public high schools that have sufficient overlap with financial literacy program standards beginning in the 2027-2028 school year. Requires the Board of Education to provide professional development to teachers. Authorizes the Board of Education to adopt rules. Appropriates funds. (SD1)
Establishes the Hawaii Food Security Special Fund to restore Supplemental Nutrition Assistance Program benefit levels to those provided in federal fiscal year 2023. Requires reports to the Legislature. Appropriates funds.
Establishes the Land Dedication for Agricultural Education program within the Department of Education. Requires the Department of Education to consult with the Department of Taxation to establish tax incentives for land developers who dedicate land for educational purposes. Requires the Department of Education to consult with the Department of the Attorney General to establish penalties. Requires annual reports to the Legislature. Appropriates funds.
Tags
Agriculture
Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the certification for projects qualifying for the exemption for disaster construction rebuilding materials. Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)
Increases the state supplemental payment ceilings for type I adult residential care homes, licensed developmental disabilities domiciliary homes, community care foster family homes, certified adult foster homes, and type II adult residential care homes. Authorizes an additional payment for resident clients residing in these homes when state funds for the state supplemental payment for a specific fiscal year are not fully expended, under certain circumstances.
Effective 7/1/2027, establishes the Environmental Stewardship Fee Program within the Department of Land and Natural Resources, through which the Department will collect a fee from visitors for a license to visit a state park, forest, hiking trail, or other state natural area. Establishes the Environmental Stewardship Fee Special Fund effective 7/1/2025. Allocates a certain amount of transient accommodations tax revenues to the special fund. Requires report to the Legislature on strategic plan and timetable for objectives and implementation of the environmental stewardship fee program. Appropriates funds for the environmental stewardship fee strategic plan and positions for the Environmental Stewardship Fee Program.
Amends the environmental response, energy, and food security tax to address carbon emissions. Incrementally increases the tax rate over time. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Reenacts the agricultural development and food security special fund. Requires reports to the Legislature.
Establishes a wealth asset tax of one per cent of the state net worth of each individual taxpayer who holds $20,000,000 or more in assets in the State.
Establishes the Daniel K. Inouye College of Pharmacy Special Fund to support pharmacist workforce assessment and planning efforts. Establishes the pharmacist workforce assessment fee. Appropriates funds. Effective 7/1/3000. (HD1)
