Reclassifies the human resources development special fund as a revolving fund pursuant to the recommendation made by the auditor in auditor's report no. 22-12. Effective 6/30/3000.
Amends the contents required to be submitted in each annual nongeneral fund program measures report and non-general fund cost element report. Effective 7/1/3000. (HD1)
Authorizes certain entities to elect to pay Hawaii income tax at the entity level through pass-through entities. Effective 6/30/3000. (HD2)
Abolishes or reclassifies certain non-general funds of the Department of Taxation pursuant to the recommendations contained in Auditor's Report No. 22-14. Effective 7/1/3000. (HD1)
Converts the refundable food/excise tax credit to a tax rebate to be issued to qualifying taxpayers annually. Applies to taxable years beginning after 12/31/2022. Effective 7/1/3000. (HD2)
Requires that income tax credits established or renewed after 12/31/2023 include a five-year sunset or an annual one-third reduction beginning with the sixth year of the credit. Effective 7/1/3000. (HD1)
Defines "cannabis cutting" and "cannabis propagule". Amends the definition of "cannabis" to include cannabis propagules and cannabis cuttings. Allows qualifying patients and primary caregivers who are authorized to cultivate cannabis for medical use to purchase cannabis propagules and cannabis cuttings from licensed dispensaries in the State under certain conditions. Establishes quantity limits and quality requirements for the dispensing of cannabis propagules and cannabis cuttings. Effective 6/30/3000. (HD1)
Renames the refundable food/excise tax credit and makes the credit nonrefundable. Authorizes the Department of Taxation to issue the tax credit to taxpayers annually rather than requiring taxpayers to file for the credit. Applies to taxable years beginning after 12/31/2023.
Exempts Hawaiian language immersion program students from kindergarten assessment requirements.
Exempts members of a county council from the limitation on the number of members that may attend an informational meeting or presentation on matters relating to official county council business for purposes of permitted interactions. Clarifies that such meetings shall be meetings that are open to the public.
