Disallows dividends paid deduction for real estate investment trusts. Specifies that amounts collected from the disallowance be evenly divided and deposited into the dwelling unit revolving fund and rental housing revolving fund. Applies to taxable years beginning after 12/31/2023. Sunsets 12/31/2026.
Permits the use of a vehicle for the purposes of human habitation in any public parking lot operated by a state department, subject to certain conditions.
Requires and appropriates moneys for the provision of free voice communication services in the State's youth and adult correctional facilities. Prohibits state agencies from deriving revenue or financial benefits from the provision of communication services to persons confined in state correctional facilities. Appropriates funds for the Hawaiʻi state automated victim information and notification program. (HD1)
Establishes and appropriates funds for the Office of the Reproductive Health Care Access Coordinator within the Department of Human Services for administrative purposes. Effective 6/30/3000. (HD1)
Requires all playgrounds located in state and county parks and on public school grounds include special needs recreational playground equipment as part of the recreational apparatuses by 6/30/2025 including at a minimum a wheelchair accessible swing set. Establishes the special needs recreational playground equipment special fund. Appropriates funds.
Establishes a collective bargaining unit for graduate assistants employed by the University of Hawaiʻi and community college system. Effective 6/30/3000. (HD2)
Establishes an entrepreneurship grant program within the Department of Business, Economic Development, and Tourism to assist entrepreneurs with new businesses.
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.
Requires the University of Hawaiʻi sea grant college program to contract with an independent consultant for the development of a statewide strategic five-year plan for aquaculture. Appropriates funds. Effective 7/1/3000. (HD1)
Requires that a written disclaimer be provided by sellers or providers of emotional support animals or certificates or identification tags for emotional support animals that the animal is not a service animal or the item does not qualify as an item for a service animal. Establishes penalties. Effective 6/30/3000. (HD1)
