Establishes Dependent Care Flexible Spending Accounts for all working taxpayers. Defines qualifying individuals and eligible expenses. Outlines the requirements and limitations of the accounts. Applies to taxable years beginning after 12/31/2021.
Authorizes BLNR to lease state submerged lands for private seawalls, with lease rents to be ten per cent of the real property tax assessment. Requires BLNR to adopt rules to limit temporary structures approved under emergency permits for shoreline protection and the stabilization of shoreline erosion to a maximum of three years, after which the temporary structure must be removed, unless BLNR approves the structure as a permanent structure.
Adds coercive control between family or household members to the pilot program to strengthen state and county responses to domestic violence and increase violator accountability established by Act 19, Regular Session of 2020. Sunsets 6/30/2026. (SD1)
Authorizes the board of land and natural resources to extend certain leases of public lands for commercial, industrial, resort, mixed-use, or government use upon approval of a proposed development agreement to make substantial improvements to the existing improvements. (CD1)
Amends the data requirements for land recordation by the bureau of conveyances, on land other than fee simple time share interests deregistered by the land court, to include a map and description prepared by a licensed professional surveyor. (CD1)
Amends the terms and composition of members of the information technology steering committee. Requires the chief information officer to present an annual report to the information technology steering committee for public comment prior to submitting the report to the governor and legislature. (SD2)
Appropriates funds for the forest stewardship program of the department of land and natural resources to build and expand facilities of the state tree nurseries. (CD1)
Requires the Office of Planning, in cooperation with each state agency having operational responsibilities over state facilities, to: identify existing and planned facilities that are vulnerable to sea level rise, flooding impacts, and natural hazards; assess a range of options to mitigate the impacts of sea level rise to those facilities; and submit annual reports to the Governor, Legislature, and Hawaii climate change mitigation and adaptation commission regarding the vulnerability and adaptation assessments for state facilities and the progress made in implementing sea level rise adaptation in future plans, programs, and capital improvement needs and decisions. Amends the Hawaii State Planning Act to include sustainable development, climate change adaptation, and sea level rise adaptation as objectives for facility systems. (CD1)
Clarifies when and how members or partners of a taxpayer may claim the low-income housing tax credit. Requires a Form 8609 for purposes of claiming the tax credit. Specifies the application of tax provisions with respect to buildings or projects placed in service after 12/31/2020. Extends the sunset date of Act 129, Session Laws of Hawaii 2016, to 12/31/2027. (CD1)
Establishes the broadband infrastructure grant program to award grants to applicants to extend deployment of infrastructure used to provide broadband service to unserved and underserved areas of the State. Renames the Hawaii technology loan revolving fund to the Hawaii broadband infrastructure special fund. Establishes the Hawaii broadband and digital equity office within the department of business, economic development, and tourism. Requires the governor to appoint a strategic broadband coordinator to head the Hawaii broadband and digital equity office. Appropriates funds from the moneys received pursuant to the American Rescue Plan Act of 2021. (CD1)
