Rep. Adrian Tam

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

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)

Establishes, for a county with a population greater than three hundred thousand, enforcement procedures to prevent domiciling or storing of personal property on public property within a bus stop area, if a person does not intend to use the public transportation services. Effective 7/1/3000. (HD1)

Increases the age of an individual who is required to wear a helmet for electric foot scooters and bicycles. Prohibits a person from operating any class of electric bicycle or electronic micro-mobility device unless that person wears a helmet. Effective 7/1/3000. (HD1)

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)

Authorizes the Department of Education to retain private counsel to represent a sports official in certain civil proceedings to obtain a temporary restraining order in response to incidences where the sports official has been assaulted or threatened in the course of legally discharging their sports official duties. Includes substantial bodily injury of a sports official engaged in the lawful discharge of the sports official's duties in the offense of assault in the first degree. Clarifies that a sports official includes a school administrator, league administrator, or athletics director. Clarifies that a sports official's duties cover sports events at public schools and private schools. Effective 7/1/3000. (HD1)

Beginning with the 2026-2027 school year, requires public charter schools participating in the National School Lunch Program to provide free meals to students whose family income is no more than three hundred per cent of the federal poverty level. Appropriates funds. Effective 7/1/3000. (HD1)

Maddy summaryHB 2028 establishes a nonrefundable tax credit for employers who provide a paid Labor Day holiday to construction workers. This policy directly affects construction employers (who may claim the credit) and construction workers (who receive a paid holiday). The key provision requires employers to grant a paid holiday on Labor Day to qualify for the tax credit, which is effective July 1, 3000. The bill passed committee in February 2026 with amendments but does not change existing Labor Day holiday requirements for other workers.