Rep. Mahina Poepoe

Part I: Effective 1/1/2027, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Part II: Establishes within DOTAX a Corporate Tax Law Task Force to annually review the State's corporate tax laws and recommend updates to close tax loopholes.

Requires the Department of Labor and Industrial Relations to establish and administer the Construction Worker COVID-19 Hazard Pay Program. Appropriates funds to pay eligible construction workers a one-time payment in recognition for essential labor performed during the COVID-19 pandemic. Sunsets 6/30/2031.

Requires the Committee on Weights to develop recommendations for a weighted student formula that achieves resource parity between public schools and independent schools of the State. Requires reports to the Legislature.

Maddy summaryHB 2008 establishes a new tax bracket for higher-income earners in the state, applying to taxable years beginning after December 31, 2029. This bill directly affects residents with higher incomes by subjecting additional earnings to a new, higher tax rate. The key provision creates a specific income threshold above which the new tax rate applies, altering how state income tax is calculated for those earning above that level. The bill is currently in early legislative stages, having been introduced and passed its first reading in January 2026.

Proposes a constitutional amendment to ensure that the inherent and inalienable right of the people, including future generations, to clean water and air, a healthful environment and climate and healthy native ecosystems and beaches, shall be protected and shall not be infringed.

PART II: Exempts the sale of groceries and nonprescription drugs from the general excise tax. PART III: Removes the state income tax on unemployment compensation benefits. PART IV: Doubles the standard deduction for individuals earning less than $100,000 and joint filers earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. PART V: Increases the maximum adjusted gross income allowed to qualify for the low-income household renters' income tax credit and increases the credit amount. PART VI: Repeals the incremental changes to income tax brackets and removes the tax liability for the first $100,000 of individual income earned.

Beginning 1/1/2027, requires health insurers, mutual benefit societies, health maintenance organizations, and health plans under the State's Medicaid managed care program to provide coverage for biomarker testing.

Establishes new requirements for the disposition of public lands, including requiring two-thirds approval of each house of the Legislature via concurrent resolution and with a supporting resolution from the Office of Hawaiian Affairs, and applies this requirement to the disposition of public lands to public utilities and renewable energy producers as well. Limits the duration of public land disposition to the United States military to twenty-five years. Requires any new land disposition to the United States military to be accompanied by a clean-up and remediation bond from the United States military to be deposited into the state treasury. Prohibits the Board of Land and Natural Resources from issuing any new land disposition to the United States military until the military, State, and Office of Hawaiian Affairs reach an agreement in principle on certain matters.

Prohibits merchants from imposing credit card processing fees or convenience fees, under certain conditions. Ensures that payment processing costs are reasonable and transparent. Prohibits merchants from imposing surcharges on debit card transactions. Effective 1/1/2027.

Maddy summaryHB 1954 updates the state's identity theft law to explicitly include fraudulent impersonation using artificial intelligence or materially deceptive media (like deepfakes) as a form of identity theft. This directly affects victims of AI-generated scams or fake media used to steal identities or commit fraud. The key provision adds these specific methods to the legal definition of identity theft offenses, making them punishable under existing laws. The bill is currently in committee review after its introduction on January 23, 2026.