Rep. Dee Morikawa

Reestablishes the Agricultural Development and Food Security Special Fund. Renames the Environmental Response, Energy, and Food Security Tax, also known as the barrel tax, as the Environmental Response, Energy, Carbon Emissions, and Food Security Tax; gradually increases barrel tax rates; and allocates portions of barrel tax revenues to the Agricultural Development and Food Security Special Fund, Carbon Emissions Tax and Dividend Special Fund, Airport Revenue Fund, and Boating Special Fund. Establishes a refundable Carbon Cashback Tax Credit and appropriates funds to the Department of Taxation to administer the tax credit. Establishes the Carbon Emissions Tax and Dividend Special Fund to be used in the administration of the barrel tax and Carbon Cashback Tax Credit and for public awareness of the Carbon Cashback Tax Credit. Requires the Department of Taxation to submit reports to the Legislature. Effective 7/1/3000. (HD1)

For taxable years beginning 1/1/2027, increases the maximum annual deduction for contributions to, and maximum account levels for, individual housing accounts.

Establishes a temporary Parkinson's Patient Air Transport Feasibility Committee to examine recommendations for improving access to movement disorder care for neighbor island residents, including the feasibility of a state-administered air transport assistance fund. Requires a report to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)

Beginning 1/1/2027, establishes a yearly reduction in the general excise tax rate on groceries and nonprescription drugs on a tiered schedule until 1/1/2034, when a full general excise tax exemption applies. Beginning 1/1/2027, prohibits the counties from imposing a county surcharge on groceries and nonprescription drugs. Beginning 1/1/2028, provides a general excise tax exemption on the wholesale sale of groceries and nonprescription drugs. Effective 7/1/3000. (HD1)

Authorizes the Department of Transportation to evaluate intersections for the installation of leading pedestrian intervals, accessible pedestrian signals, and other safety improvements, as necessary, at state-owned or operated pedestrian signal heads. Requires the Department of Transportation, in coordination with the counties, to develop a program that allows pedestrians and community members to request the installation of accessible pedestrian signals at specific intersections. Effective 7/1/3000. (HD1)

Appropriates funds for Department of Hawaiian Home Lands projects eligible for general fund revenues that are generated by increases in transient accommodations tax collections and intended to be expended equally across projects related to natural resources, climate resilience, and destination management. Effective 7/1/3000. (HD1)

Establishes the Statewide Air Medical Services Program within the Department of Health, Emergency Medical Services and Injury Prevention Systems Branch to coordinate and strengthen air medical services. Establishes an air medical director, an air medical program manager, and an air medical coordinator. Specifies that annual licensure and accreditation fees are to be deposited into the Emergency Medical Services Special Fund for costs of the program. Effective 7/1/3000. (HD1)

Maddy summaryHB 2045 replaces "Statehood Day" with "La Hoihoi Ea, Sovereignty Restoration Day" as the official state holiday. This change directly affects state government operations, public schools, and agencies that observe state holidays, requiring them to recognize the new name instead of the previous one. The bill does not create a new holiday but formally renames an existing observance. It is currently in committee referral after passing its first reading.

Appropriates funds to the Department of Hawaiian Home Lands for certain geothermal resource exploration and development activities and the hiring of consultants. Requires the Department of Hawaiian Home Lands to engage in consultation with beneficiaries of Hawaiian home lands regarding activities funded and to comply with the environmental impact statements law. Effective 7/1/3000. (HD2)

Authorizes microenterprise home kitchens to prepare and sell food directly to consumers without food establishment permits or routine inspections, subject to consumer disclosure and basic food safety requirements. Clarifies that microenterprise home kitchens are not food establishments or food processing establishments. Authorizes the Department of Health to conduct investigations on operators and microenterprise home kitchens in response to complaints, foodborne illness outbreaks, and imminent threats to public health. Effective 7/1/3000. (HD1)