Rep. Tina Wildberger

Excludes from taxation one hundred per cent of the gain realized by a fee simple owner from the sale of a leased fee interest in units within a condominium project, cooperative project, or planned unit development to the association of apartment owners or the residential cooperative housing corporation of the leasehold units. Applies to taxable years beginning after 12/31/2020 and ending prior to 1/1/2028.

Establishes a temporary small business income tax credit for qualified employers to offset the cost of providing health care coverage to employees that earn below certain amounts. Raises the minimum wage and establishes an adjusted minimum wage rate for 2027 and after. Repeals the tip credit. Repeals the tax credit on 7/30/2027.

Requires the board of education to develop a bullying prevention and response action plan. Requires the board of education to report annually to the legislature. Repeals Act 214, Session Laws of Hawaii 2011. Effective 7/1/2050. (SD1)

Requires an advisory referendum consisting of a question to be placed on the ballot for the general election of 2022 on whether the electorate wishes the State to legalize the sale and use of recreational cannabis in Hawaii.

Establishes June 19 of each year as Juneteenth Day. Effective 7/1/2065. (HD1)

Requires the counties to issue permits for the operation of electric hydrofoil surfboards. Prohibits the operation of electric hydrofoil surfboards in the waters of west and south Maui between December 15 and May 15.

Requires the state board for career and technical education to oversee and review annually statewide data collection processes and reporting requirements related to the student attainment of industry-recognized credentials. Requires certain agencies to collect and report disaggregated data on students' attainment of industry-recognized credentials. Requires certain agencies to pursue data-sharing agreements with credentialing entities. Requires an annual report to the governor and legislature. Effective 7/1/2050. (HD1)

Establishes an environmental surcharge on visitor accommodations. Establishes the green tourism special fund to invest in the State's transition to a clean energy economy, conservation of natural resources, and sustainability and resiliency.

Amends the Hawaiian Homes Commission Act to require appraisals of improvements to identify the replacement cost or the leasehold market value. Grants authority to DHHL, to authorize second position loans on homestead leases by approved lenders. Requires DHHL to develop and implement a loan servicing manual, subject to commission approval, to standardize loan loss mitigation policies, procedures, and methods. Clarifies that DHHL shall not cancel a lease solely based on a loan default or delinquency unless all loan loss mitigation procedures are exhausted pursuant to the loan services manual. Effective 1/1/2050. (SD1)

Authorizes persons 21 years of age or older to possess or use limited amounts of cannabis for recreational purposes. Authorizes the licensing, regulation, and taxation of cannabis cultivation, manufacturing, testing, and retail sales facilities. Specifies that only existing medical cannabis dispensary licensees may apply for licensure as a cannabis establishment, but may be permitted to establish additional retail dispensing locations. Allocates an unspecified percentage of general excise tax revenues derived from retail cannabis sales transactions to the counties. Specifies the application and non-application of the Internal Revenue Code to expenses related to the production and sale of cannabis and cannabis products for state income tax purposes. Amends certain provisions of the penal code relating to offenses involving marijuana and expands the affirmative defense to prosecution to include persons acting in accordance with the new part in Chapter 329, HRS, created by Section 2 of this Act. Repeals limitations on authorized sources of medical cannabis.