Excludes expenditures for electioneering communications made by candidates and candidate committees from the requirement to file a statement of information with the campaign spending commission.
Amends the motion picture, digital media, and film production income tax credit by: (1) Requiring the department of business, economic development, and tourism to publish on its website the names of the qualified productions and the amount of the tax credits certified per qualified production per filing year; (2) Changing the tax credit from a refundable tax credit to a nonrefundable tax credit; and (3) Extending the repeal date of the tax credit from 1/1/2026 to 1/1/2033. Reduces the cap amounts of the renewable energy technologies income tax credit. Retains the current cap amount for community-based renewable energy projects on commercial property. Amendments to the motion picture, digital media, and film production income tax credit apply to taxable years beginning after 12/31/2021. Amendments to the renewable energy technologies income tax credit apply to renewable energy technology systems installed and placed in service after 12/31/2021. Effective 7/1/2050. (SD2)
Increases the personal income tax rate and implements a rate recapture mechanism that phases out lower tax brackets for high earners for taxable years beginning after 12/31/2020. Increases the tax on capital gains. Increases the corporate income tax and establishes a single corporate income tax rate. From 7/1/2021 through 6/30/23, temporarily repeals certain general excise tax exemptions. Increases conveyance taxes for the sale of properties valued at $1,000,000 or greater.
Includes tips or gratuities paid directly to an individual by a customer of the employer and reported or declared to the employer under the definition of income used to calculate payments of child or spousal support.
Requires a hotel employer to recall the same number of employees in substantially the same classification as the employer's active workforce as of 3/1/2020. Requires certain laid-off employees to be offered job positions as they become available, under certain terms and conditions. Prohibits an employer from retaliatory actions against employees who exercise their right to recall. Establishes the rights of employers and employees under the right of recall law.
Short form bill relating to the penal code.
Short form bill relating to the department of the attorney general.
Limits electioneering communication disclosure requirements to noncandidate committees.
Provides that the State or a county that repairs or maintains a street of which the ownership or jurisdiction is in dispute between the State and the county shall be immune from liability for personal injuries or property damage arising out of the repair or maintenance of that street. Deems that maintenance of a street shall not confer ownership or jurisdiction over such street if the ownership or jurisdiction over the street is in dispute between the State and the county.
Authorizes the department of Hawaiian home lands to sell tracts of Hawaiian home lands to native Hawaiians in fee simple. Provides the department with the first right of purchase if a subsequent purchaser of the land is not native Hawaiian. Effective 7/1/2050.
