Rep. Tina Wildberger

Suspends temporarily the exemptions for certain persons and certain amounts of gross income or proceeds from the general excise tax and requires the payment of both taxes at a four per cent rate. Specifies that the transient accommodations tax collected on resort time share vacation units shall be on the gross rental or gross rental proceeds. Part I effective 7/1/2022, and sunsets on 6/30/2026. Part II effective 7/1/2021.

Clarifies that persons that enter private property for recreational purposes have no cause of action, unless exempted under law. Requires a court to award attorneys' fees and costs to landowners if plaintiffs bring unreasonable claims. States that, as a matter of law, persons participating in outdoor recreational activities accept the inherent dangers in the activities.

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.

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.

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.

Establishes a task force within the department of business, economic development, and tourism to study and recommend to the legislature the feasibility of authorizing controlled legalized gambling in the State, including offshore gambling and a state lottery system, to generate revenues for pay raises for teachers and police officers. Appropriates funds for the study.

Legalizes the personal use, possession, and sale of marijuana in a specified quantity. Requires licensing to operate marijuana establishments. Subjects marijuana establishments to excise taxes and income taxes. Amends certain provisions of the criminal code relating to marijuana.

Prohibits a sex offender from residing within two thousand feet of the sex offender's former victim or the victim's immediate family members. Requires the covered offender to receive approval from the Attorney General prior to a change in address.

Removes the cap on the amount that may be claimed per qualified production. Removes the limit for the total amount of tax credits allowed per year for the motion picture, digital media, and film production income tax credit.

Establishes a rental motor vehicle emissions surcharge and a climate change mitigation and adaptation commission special fund to support the activities of the climate change mitigation and adaptation commission.