Requires corporations to include 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. Effective 1/1/2023.
Clarifies that the conviction of a crime by a person holding a license to practice professional engineering, architecture, land surveying, or landscape architecture in the State, that is substantially related to the qualifications, functions, and duties of the licensee constitutes a ground for disciplinary action by the State Board of Professional Engineers, Architects, Surveyors, and Landscape Architects. Allows the Board to suspend or revoke a convicted licensee's license or decline to reissue a license to a convicted licensee subject to certain conditions.
Amends the definition of "restricted use pesticide" to include neonicotinoid pesticides.
Prohibits an employer from discriminating against a person in hiring, termination, or any term or condition of employment based on the person's status as a medical cannabis registry card holder, under certain conditions. Authorizes an employer to use a fit-for-duty test for medical cannabis qualifying patients in potentially dangerous occupations. Exempts certain occupations.
Requires the court to automatically seal or remove from the Judiciary's publicly accessible database any information relevant to the arrest or case of a person for whom an expungement order has been entered. Requires the Judiciary and the Examiner of Drivers to no longer include dismissed traffic citations in public driver's records.
Amends the exclusion amount of Hawaii's estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. Applicable to decedents dying or taxable transfers occurring after 12/31/2022. Effective 1/1/2024.
Appropriates funds for the Kahoolawe Island Reserve Commission and to fund three full-time equivalent (3.00 FTE) permanent positions for the Kahoolawe Island Reserve Commission.
Appropriates funds to the Department of Business, Economic Development, and Tourism for the Commission on the Thirteenth Festival of Pacific Arts to plan for the Festival of Pacific Arts to be held in Honolulu from June 6 to June 16, 2024.
Requires the department of agriculture to use consistent units of measurement in its summary to the public on the amounts of restricted use pesticides used. Effective 1/1/2024, establishes a one-half mile buffer zone for pesticides around schools and state and county public parks.
Amends the income tax credit for expenses for household and dependent care services necessary for gainful employment by increasing the taxpayer's applicable percentage of employment-related expenses and dollar limit on amounts creditable that constitute the tax credit. Requires the department of taxation to make annual adjustments for inflation to the adjusted gross income thresholds and dollar limits on amounts creditable. Applies to taxable years beginning after 12/31/22.
