Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2020. (SD1)
Amends chapter 237D, HRS, relating to the transient accommodations tax, to repeal the misdemeanor criminal penalty for failing to register under that chapter and replace it with a monetary fine structure; replace certain references to "operator" or "plan manager" with "person" or "taxpayer"; clarify that a certificate of registration is required for persons advertising transient accommodations; apply the personal liability provision under general excise tax law to the transient accommodations tax; and make various technical amendments. Effective 1/1/2022. (CD1)
Appropriates funds for the operating and capital improvement budget of the Executive Branch for fiscal years 2021-2022 and 2022-2023. (CD1)
Creates a separate offense for those who provide anything of value to engage in sexual conduct with another. Specifies that the offense of sex trafficking may be prosecuted at any time. Specifies that sex trafficking includes advancing or profiting from prostitution by certain means, including through coercion. Makes a person strictly liable for sex trafficking of a minor in terms of the victim's age. Renames offenses involving the solicitation of prostitution to use the more appropriate term of commercial sexual exploitation. Amends the elements for commission of the offense of commercial sexual exploitation of a minor and increases the grade of offense to a class B felony. Includes anything of value as a type of compensation for purposes of engaging in prostitution or other offenses involving commercial sexual exploitation. (CD1)
Clarifies benefits to alternate payees, advisory review determinations of Hawaii domestic relations orders and the priority of multiple orders. Applies to domestic relations orders submitted on or after its effective date. (SD1)
Exempts the employees' retirement system from disclosing under chapter 92F, Hawaii Revised Statutes, certain types of alternative investment fund information. (CD1)
Clarifies that planned community associations may conduct meetings remotely consistent with the Hawaii Nonprofit Corporations Act. Authorizes condominium associations to conduct electronic meetings and electronic, machine, or mail voting during a state of emergency or local state of emergency, or any meeting noticed during such emergencies and for which the applicable emergency has since expired. (CD1)
Clarifies that cards issued by a county for the purposes of paying transit fares and county fees and other uses are not subject to the State's unfair and deceptive practices regulations related to gift certificates. Effective 1/1/2022. (SD1)
Allows the public utilities commission to use electronic filing processes and similar practices. Requires the public utilities commission to conform its electronic forms and electronic filing processes to comply with the Americans with Disabilities Act and other federal laws and regulations to ensure equal access for individuals with disabilities. (CD1)
Clarifies that the secondhand dealers law applies to a secondhand dealer's operation of an automated recycling kiosk that only accepts handheld electronic devices for recycling. Specifies the retention requirements for secondhand dealers that operate an automated recycling kiosk. Effective 1/1/2022. (SD1)
