Energy

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 lower-income taxpayers. Establishes and appropriates moneys into the carbon emissions tax and dividend special fund. Reenacts the agricultural development and food security special fund. Requires reports to the Legislature.

Defines "portable solar generation device" and establishes certain requirements for their regulation and use exclusively within units in condominiums organized pursuant to Chapter 514B, HRS. Requires the Public Utilities Commission to establish an online registration system. Clarifies that portable solar generation devices are subject to certain approval procedures for installation in condominiums. Requires reports to the Legislature.

Provides needed clarifications on the applicability and scope of section 225P-5, HRS. Clarifies current emissions reduction goals and defines critical terms used in climate mitigation. Establishes a total or gross emissions target as well as sector-specific targets to reinforce action in the relevant emitting sectors further strengthening the transition to a sustainable, low-carbon economy.