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.

Reduces the maximum fee a check casher may charge under a payday loan agreement for deferring the deposit of a check from fifteen per cent to seven per cent of the face value of the check.

Imposes a fee on the carbon content of fossil fuels. Establishes a carbon cashback trust fund into which fees will be deposited and dividend payments will be made to Hawaii residents. Effective for taxable years beginning after 12/31/2021.

Requires a personal representative of a decedent appointed under the Uniform Probate Code to notify the police department of the appropriate county of any and all firearms in an estate. Requires the police department to certify that all registered firearms in an estate and other firearms of which the police department has been notified are properly transferred or disposed of before the estate may close.

Makes explicit the counties' authority to enact ordinances to amortize or phase out permitted, nonconforming, or otherwise allowed short-term rentals in any zoning classification. Includes swapping, bartering, or exchange of a residential dwelling, or portion thereof, in definition of "short-term rental" for this purpose.

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.

Establishes a work-sharing program for private employers to avoid layoffs of employees and preserve trained workforces during disruptions to regular business activity.

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 time of transfer wastewater system inspection program in the Department of Health to oversee the inspection and repair of any individual wastewater system at the time of sale or transfer of residential real property attached to the wastewater system. Excludes certain sales or transfers.

Prohibits landlords from recovering possession of a dwelling unit from tenants if habitability of the premises is significantly impaired. Sets a tenant's liability for rent if habitability of the premises is significantly impaired. Specifies that the damages for retaliatory evictions are equal to two months' rent or free occupancy for two months.