Rep. Dee Morikawa

Maddy summaryHB 2156 would raise the income or transaction thresholds that require businesses to file two specific taxes: the General Excise Tax (applied to most business activities) and the Transient Accommodations Tax (for short-term rentals like hotels or vacation homes). Businesses currently obligated to file below the new, higher thresholds would no longer need to file if their annual activity remains under the increased limit. This change directly affects small businesses and short-term rental operators who currently meet the lower filing requirements. The bill is pending committee referral as of January 2026, with no specific dollar amounts provided in the abstract.

Implements certain recommendations of the SPEED Task Force. Requires the Department of Business, Economic Development, and Tourism to develop a permitting workforce pipeline in partnership with the University of Hawaii and community colleges and coordinate with state and county permitting agencies on certain tasks related to classification levels, salary and benefits, hiring, and responsibilities of employees. Appropriates funds. Effective 7/1/3000. (HD1)

Establishes a two-year-pilot program within the Department of Human Services to provide temporary financial stabilization assistance to families with students identified as experiencing homelessness. Funds the program through the Department of Human Services using allowable Temporary Assistance for Needy Families funds. Requires Department of Education Complex Area Community Homeless Concerns Liaison to make approved purchases. Effective 7/1/3000. (HD2)

Increases the number of enterprise zones that may be nominated by each county. Authorizes enterprise zone designation for census tracts that contain the University of Hawaii John A. Burns School of Medicine and the University of Hawaii Cancer Center. Allow businesses not established in an enterprise zone to qualify for enterprise zone benefits; provided that they have entered into a binding collaboration or contract with a business that is established in the census tract that contains the University of Hawaii John A. Burns School of Medicine or the University of Hawaii Cancer Center. Effective 7/1/3000. (HD2)

Defines and provides requirements for the use of a portable solar generation device. Provides that electric utility companies are not liable for any damage or injury caused by a portable solar generation device. Requires each portable solar generation device to be registered with the Public Utilities Commission. Requires the Public Utilities Commission to establish and maintain an online system for registration of portable solar generation devices, at no cost to the customer. Effective 7/1/3000. (HD1)

Authorizes the issuance of reimbursable general obligation bonds in four tranches to provide the necessary funds for the Condominium Loan Program. Appropriates funds from the Hurricane Reserve Trust Fund to provide initial coverage of the bond payments. Effective 7/1/3000. (HD1)

Establishes a five-year pilot program allowing retirants to be rehired for exempt service for one-year terms under certain circumstances. Provides that retirants employed under the program are excluded from the Hawaii Employer-Union Health Benefits Trust Fund and will not experience an interruption of pension benefits. Requires an employer of a retirant under the program to contribute to the Employees' Retirement System. Requires the Department of Human Resources Development to submit a report to the Legislature. Sunsets 6/30/2031. Effective 7/1/3000. (HD1)

Establishes within the Department of Agriculture and Biosecurity a three-year Subsistence-Plus Gardening Pilot Program. Requires a report to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)

Establishes a tax credit for sustainable aviation fuel distribution in Hawaii to reduce greenhouse gas emissions. Provides $1 per gallon, increasing by 2 cents per additional 1 per cent emissions reduction, up to $2 per gallon. Caps total credits at $20,000,000 annually, with carryover provisions. Requires reporting to ensure transparency and compliance. Applies to taxable years beginning after December 31, 2026, and sunsets on December 31, 2035. Effective 7/1/3000. (HD2)

Prohibits the public disclosure of legislators' personal contact information in a voter's affidavit of registration, nomination papers, and electronic database for campaign committees. Effective 7/1/3000. (HD1)