SB 1043 reduces the general excise tax rate on nonprescription drugs by 50%. This change directly affects consumers who purchase nonprescription medications, lowering their out-of-pocket costs. The bill's key provision is halving the existing tax rate, effective July 1, 3000. It does not alter other tax rates or create new government programs. The bill passed a committee recommendation with four supportive votes in February 2025.
HB 2399 appropriates state funds to the State Public Charter School Commission specifically for prekindergarten-only public charter schools. This bill directly affects prekindergarten-only public charter schools by providing them with dedicated state funding through the Commission. The key mechanism is a budget allocation for operational support, without changing eligibility rules or student enrollment requirements. The bill is currently in early stages, having been introduced on January 27, 2026.
Imposes the manufacturing general excise tax rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest general excise tax rate. Exempts from the general excise tax certain amounts received by a motion picture project employer from a client company equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Requires persons making payment to a loan-out company and claiming the Motion Picture, Digital Media, and Film Production Income Tax Credit to deduct and withhold an amount exceeding the amount actually due for all payments made to the loan-out company for services performed in the State. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
Amends the Healthcare Preceptor Tax Credit to remove language limiting access only to those practicing in primary care, to add licensed dietitians, physician assistants, and social workers as eligible preceptors and students, and to include residency and followship programs. Adds the Director of Health and a representative of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2026.
Proposes amendments to the Hawaii State Constitution to repeal the counties' exclusive power to tax real property, and to authorize the Legislature to establish a state surcharge on real property taxes levied by the counties on certain residential investment properties, for the purpose of helping to fund public education for all of Hawaii's children and adults.
Appropriates funds to the Department of the Prosecuting Attorney of the City and County of Honolulu for the Career Criminal Prosecution Unit. Effective 4/23/2057. (SD1)
Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Repeals the separate conveyance tax rates for the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax and establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund and general fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.
HB 2483 authorizes the issuance of general obligation bonds and appropriates funds for capital improvement projects within the 45th Representative District. This bill directly affects residents and local projects in that district by providing dedicated funding for infrastructure upgrades. The key mechanism is the creation of a funding source through bond issuance, with allocated money specifically designated for district capital projects. The bill does not specify particular projects but enables future spending on improvements like roads or public facilities within the 45th District.
Repeals the requirement imposed on the counties to allow for the construction of at least two accessory dwelling units on all residentially zoned lots. Establishes the accessory dwelling unit housing development program with the Hawaii Community Development Authority to award subsidies to individuals who build accessory dwelling units. Exempts those accessory dwelling units from general excise tax for the first 3 years of rental.
HB 2094 increases daily pay for jurors and prospective jurors who attend court, raising the amount each person receives per day of actual court service. The bill directly affects individuals summoned for jury duty across the state. It includes a funding appropriation to cover the increased payments, ensuring courts can implement the higher compensation rate. The change aims to improve compensation for citizens fulfilling this civic obligation.
