Requires that income tax credits existing on 12/31/2025 or established or renewed after 12/31/2025 include a 5-year sunset or an annual one-third reduction, beginning with the 6th year of the credit. (CD1)
Establishes timely notice and reporting requirements to the Legislature by the Governor regarding the transfer of appropriations to the Major Disaster Fund. Effective 7/1/2025. Sunsets 7/1/2026. (CD1)
Maddy summaryHB 1369 amends Hawaii's general excise and use tax laws by changing or removing specific tax exemptions. This directly affects businesses that currently qualify for those exemptions, requiring them to pay tax on activities they previously avoided. The bill's key provision eliminates targeted exemptions, making certain business transactions subject to taxation. The change adjusts which business activities fall under these tax requirements without altering the overall tax rates.
Appropriates general revenues for deposit into the emergency and budget reserve fund pursuant to article VII, section 6, of the Hawaii State Constitution. (CD1)
Permits the Department of Labor and Industrial Relations to enter into contracts with eligible employers or registered apprenticeship programs in the private sector to provide on-the-job training to eligible interns. Establishes a state internship and workforce development program. Requires the Department of Labor and Industrial Relations to collaborate with the Department of Human Resources Development for placement of interns in state executive branch departments, agencies, and programs. Provides that the State shall be the responsible employer for purposes of workers' compensation coverage for students or recent graduates in the on-the-job-training work experience program, subject to certain limitations. Appropriates funds. (CD1)
Part I: Renames the Department of Agriculture as the Department of Agriculture and Biosecurity (Department) and the Board of Agriculture as the Board of Agriculture and Biosecurity. Part II: Establishes a Deputy Chairperson for Biosecurity. Part III: Authorizes and specifies conditions under which the Department may declare a biosecurity emergency, during which the Department and Governor may take certain actions to prevent the establishment or spread of pests and prohibited or restricted organisms. Broadens the objectives and general actions of the Biosecurity Program. Part IV: Authorizes the Department to establish transitional facilities. Requires the Department to certify and train biosecurity compliance auditors to inspect imported plants and animals. Requires inspection of various items transported interisland. Increases penalties for illegally transporting plants, animals, and microorganisms. Part V: Authorizes the Department to enter into government‑industry agreements for readiness and response to unwanted organisms in the State. Authorizes biosecurity and pest management plans to address, contain, or eradicate pests. Requires the Department to establish a pest dashboard by 12/1/2025. Part VI: Authorizes the Department to adopt rules to establish and enforce the Plant Care Component Program. Authorizes the Department to assess administrative penalties for the enforcement of the Plant Care Component Program. Part VII: Transfers the Hawaii Invasive Species Council from the Department of Land and Natural Resources to the Department. Part VIII: Appropriates funds. (CD1)
Establishes a Government Employee Housing Program within HHFDC, to be financed by the Dwelling Unit Revolving Fund. Appropriates funds for the program. (CD1)
Amends the definition of draft beer used in liquor tax laws to mean beer in an individual container of five gallons or more. Effective 1/1/2026. (CD1)
Clarifies that a physician may practice at an organized ambulatory health care facility even if the physician does not have hospital privileges at a licensed hospital in the same geographic location as the ambulatory facility. Applies to counties with populations of less than five hundred thousand. Requires the Department of Health to report to the Legislature. Sunsets 6/30/2028. (CD1)
Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has been satisfied or has become unenforceable by lapse of time. Effective 1/1/2027. (CD1)
