Rep. Tyson Miyake

Reestablishes the Agricultural Development and Food Security Special Fund. Renames the Environmental Response, Energy, and Food Security Tax, also known as the barrel tax, as the Environmental Response, Energy, Carbon Emissions, and Food Security Tax; gradually increases barrel tax rates; and allocates portions of barrel tax revenues to the Agricultural Development and Food Security Special Fund, Carbon Emissions Tax and Dividend Special Fund, Airport Revenue Fund, and Boating Special Fund. Establishes a refundable Carbon Cashback Tax Credit and appropriates funds to the Department of Taxation to administer the tax credit. Establishes the Carbon Emissions Tax and Dividend Special Fund to be used in the administration of the barrel tax and Carbon Cashback Tax Credit and for public awareness of the Carbon Cashback Tax Credit. Requires the Department of Taxation to submit reports to the Legislature. Effective 7/1/3000. (HD1)

For taxable years beginning 1/1/2027, increases the maximum annual deduction for contributions to, and maximum account levels for, individual housing accounts.

Establishes a temporary Parkinson's Patient Air Transport Feasibility Committee to examine recommendations for improving access to movement disorder care for neighbor island residents, including the feasibility of a state-administered air transport assistance fund. Requires a report to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)

Beginning 1/1/2027, establishes a yearly reduction in the general excise tax rate on groceries and nonprescription drugs on a tiered schedule until 1/1/2034, when a full general excise tax exemption applies. Beginning 1/1/2027, prohibits the counties from imposing a county surcharge on groceries and nonprescription drugs. Beginning 1/1/2028, provides a general excise tax exemption on the wholesale sale of groceries and nonprescription drugs. Effective 7/1/3000. (HD1)

Increases the age of an individual who is required to wear a helmet for electric foot scooters and bicycles. Prohibits a person from operating any class of electric bicycle or electronic micro-mobility device unless that person wears a helmet. Effective 7/1/3000. (HD1)

Establishes the Statewide Air Medical Services Program within the Department of Health, Emergency Medical Services and Injury Prevention Systems Branch to coordinate and strengthen air medical services. Establishes an air medical director, an air medical program manager, and an air medical coordinator. Specifies that annual licensure and accreditation fees are to be deposited into the Emergency Medical Services Special Fund for costs of the program. Effective 7/1/3000. (HD1)

Appropriates funds to the Department of Hawaiian Home Lands for certain geothermal resource exploration and development activities and the hiring of consultants. Requires the Department of Hawaiian Home Lands to engage in consultation with beneficiaries of Hawaiian home lands regarding activities funded and to comply with the environmental impact statements law. Effective 7/1/3000. (HD2)

Authorizes microenterprise home kitchens to prepare and sell food directly to consumers without food establishment permits or routine inspections, subject to consumer disclosure and basic food safety requirements. Clarifies that microenterprise home kitchens are not food establishments or food processing establishments. Authorizes the Department of Health to conduct investigations on operators and microenterprise home kitchens in response to complaints, foodborne illness outbreaks, and imminent threats to public health. Effective 7/1/3000. (HD1)

Clarifies that individuals with intellectual and developmental disabilities who meet an intermediate care facility or nursing facility level of care shall not be denied residency in a licensed community care foster family home solely because of their disability or enrollment in a specific medicaid waiver program. Effective 7/1/3000. (HD1)

Prohibits digital navigation applications from providing an alert, indication, or other type of notice to users of the presence of law enforcement personnel or a law enforcement operation at any specific location.