Rep. Jackson Sayama

Requires DOTAX to audit telecommunications companies operating in Hawaii to identify past underpayments of gross receipts taxes and property taxes, if any, dating back to January 1, 1990. Requires all telecommunications carriers that operate in Hawaii to use generally accepted accounting principles in calculating their tax liabilities to the State and counties.

Bans the sale of flavored tobacco products. Prohibits mislabeling of e-liquid products containing nicotine. Establishes fines and penalties for violations. Includes heated tobacco products among the electronic smoking devices that are subject to restrictions under law.

Authorizes forfeiture of certain employees' retirement system benefits for law enforcement officers who are convicted of an employment-related crime. Requires law enforcement officers under investigation for a felony offense to be placed on unpaid administrative leave, and if convicted, be permanently barred from employment as a law enforcement officer, private detective, or guard.

Caps the service credit for unused sick leave for employees who become members of the employees' retirement system on or after 7/1/2021 at a maximum credit of ninety days. Specifies that any unused sick leave in excess of ninety days shall be forfeited.

Includes e-liquid and electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Repeals certain provisions of the Hawaii Revised Statutes relating to electronic smoking devices.

Authorizes the board of land and natural resources to provide shoreline encroachment easements that do not exceed 10 years to landowners having structures that encroach on the shoreline. Requires the board of land and natural resources to adopt rules that establish a policy and procedure for the granting or renewal of shoreline encroachment easements. Requires the adopted policy to consider the impact of expected sea level rise on the encroaching structures. Prohibits the granting of any new shoreline encroachment easements until the new policy is adopted.

Establishes the commission on fiscal responsibility within the department of taxation to review and make recommendations on expenditures, revenue enhancements, and tax policy. Requires a report to the legislature.

Authorizes legislators and legislative employees to accept gifts of aloha from lobbyists or their clients. Defines "gifts of aloha" as anything of value, including a meal, whose fair market value is $25 or less.

Reduces from 500 feet to 100 feet the buffer zones for commercial hemp production and processing. Authorizes hemp to be grown at a residential property under the control of a person licensed under federal law to produce hemp. Repeals authorization from the state department of agriculture as a prerequisite to transport hemp. Authorizes commercial hemp producers to sell whole, unprocessed hemp leaves to consumers, subject to certain requirements. Requires labels that disclose that leaves and hemp products were from hemp grown in the State. Replaces the referenced testing standard authority on labels for hemp products.

Establishes the Erin's law task force to review policies, programs, and curricula for educating public school students about sexual abuse and sex trafficking prevention, report recommendations for the establishment of a program to educate public school children on sexual abuse prevention through age-appropriate curricula, provide relevant training to teachers and school staff, and inform parents and guardians about important child sexual abuse topics. Requires the Department of Education to establish and implement a systemwide sexual abuse prevention education program at the conclusion of the task force.