Rep. Mark Nakashima

Amends income tax brackets. Temporarily amends the applicable percentage of the employment-related expenses for which the child and dependent care income tax credit may be claimed and permanently provides for a disallowance period when there is a final administrative or judicial decision finding that the claim was due to fraud or disallowing the credit. Amends state conformity with certain federal deductions. Takes effect 12/31/2050. (SD1)

Imposes labeling requirements for mamaki tea grown in the State. Appropriates funds to the Department of Agriculture to administer the mamaki tea labeling requirements. Effective 7/1/3000. (SD1)

Establishes a food manufacturer tax credit. Defines "qualified taxpayer" as a manufacturer that produces value-added processed, agricultural, or food products. Applies to taxable years beginning after 12/31/2023. Effective 6/30/3000. (SD2)

Establishes the Panaewa Community Development District to allow for planning, development, and maintenance of public lands in Panaewa, Hawaiʻi. Amends membership of the Hawaiʻi Community Development Authority to include representatives of the Panaewa Community Development District. Effective 7/1/3000. (HD2)

Establishes a definition of "low alcohol by volume spirits beverage". Establishes a tax on low alcohol by volume sprits beverages at a rate of $1.98 per wine gallon. Expands the definition of "beer" under the State's liquor tax and liquor regulatory laws, to specify that the term includes an alcohol by volume of no less than 0.5 per cent, but excludes certain other forms of distillation. Effective 6/30/3000. (SD1)

Requires the Department of Education and public charter schools to take certain steps to report incidents of harassment and implement procedures for handling harassment of educational workers. Effective 7/1/3000. (HD2)

Appropriates funds to the Department of Land and Natural Resources to support long-term water quality monitoring and pollution source detection. Effective 7/1/3000. (HD2)

Prohibits any person other than those authorized pursuant to chapter 329, part IX or chapter 329D, Hawaiʻi Revised Statutes, from cultivating, producing, manufacturing, distributing, possessing, or dispensing cannabis for medical use. Clarifies that the definition of "distribution" within the definition of "medical use" is limited to the transfer of cannabis and cannabis paraphernalia from the qualifying patient's registered primary caregiver to the qualifying patient. Clarifies that the authorization for the medical use of cannabis does not apply to the cultivation, handling, or possession of a qualifying patient's cannabis for medical use, unless the person is the qualifying patient or the qualifying patient's registered primary caregiver. Increases the restriction on the number of qualifying patients who may use a grow site to fifty, unless an exemption is obtained by the Department of Health, and authorizes the Department of Public Safety to inspect grow sites for compliance. Establishes that a person who is not a qualifying patient, primary caregiver, qualifying out-of-state patient, or caregiver of a qualifying out-of-state patient or medical cannabis dispensary under chapter 329D, Hawaiʻi Revised Statutes, shall not be afforded certain protections. Authorizes only a qualifying patient or their designated primary caregiver to cultivate cannabis after December 31, 2024. Repeals a provision in existing law that exempts certain qualifying patients from obtaining medical cannabis or manufactured cannabis products from authorized sources. Prohibits the mischaracterization or disguise of transactions arising out of the production, manufacture, sale, or distribution of cannabis intended for medical use as another type of compensation or expense. Clarifies that no qualifying patient, primary caregiver, qualifying out-of-state patient, or caregiver of a qualifying out-of-state patient shall use butane or any other...(see document for full description) (SD1)

Appropriates funds for the continued administration of the Hawaiʻi Healthy Food Incentive Program and to provide matching funds to beneficiaries who participate in the Supplemental Nutrition Assistance Program. Declares that the general fund expenditure ceiling is exceeded. (SD1)

Transfers the awarding and administration of certain cultural grants from the Hawaiʻi Tourism Authority to the State Foundation on Culture and the Arts and establishes a standing selection committee within the Foundation to review and award the cultural grants. Appropriates funds for grant administrator positions. Effective 7/1/3000. (HD2)