Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2023. (CD1)
Maddy summaryThis bill would allow the state Department of Taxation to issue administrative subpoenas to individuals and businesses located outside the state's borders. Currently, the department's subpoena power is limited to cases where the person or entity is within the state, so this change expands their ability to gather information for tax investigations across state lines. The measure directly affects the Department of Taxation by granting it broader enforcement tools and impacts taxpayers who may be contacted regarding tax matters while living or doing business in other states.
Maddy summaryThis bill would remove senior software developers within the Department of Taxation from the civil service system. By exempting these specific employees from civil service rules, the legislation allows the department to hire and manage them with different personnel standards than those applied to other government workers. The change directly impacts the staffing and employment procedures for these high-level technical roles within the state tax agency.
Repeals an obsolete fee for a certified copy of a tax clearance. Adds a penalty for failure to comply with reporting requirements under the general excise tax law and transient accommodations tax law for collection of rent by a third party. Raises the unfair competition penalty under the general excise tax law to adjust for inflation. (SD2)
Deletes the term "enhanced" in reference to 911 services to allow funding of all 911 technologies. Allows the 911 Board to employ staff, in addition to the Executive Director, exempt from the civil service and collective bargaining laws. (CD1)
Authorizes the Director of Health to permit synchronous online access to apply for marriage and civil union licenses in lieu of in-person applications, as specified in rules adopted by the Department of Health. (CD1)
Maddy summaryThis bill changes the minimum qualifications required for the person who leads the Taxation Board of Review. The legislation directly affects the selection process for this specific board chair by updating the criteria they must meet to serve. While the specific new requirements are not detailed in the provided text, the measure aims to adjust the standards for this leadership role within the state's tax system.
Amends various provisions of the Insurance Code to update and improve existing provisions. Defines "dormant captive insurance company", sets out a procedure to apply for a certificate of dormancy, and exempts certified dormant captive insurance companies from certain tax and reporting requirements. Includes in the term "trade name", names under which individuals or business entities are conducting business or doing business as. Clarifies continuing education provider filing requirements. Clarifies reinsurance intermediary-manager filing requirements. Amends the surety bond threshold requirement for third party administrators and clarifies the audited financial statements requirements. Amends the definitions of "controlled unaffiliated business" and "participant" as applied to captive insurance companies. (SD1)
Amending the definition of "employee" in Hawaiʻi's Wage and Hour Law to exclude any employee who receives guaranteed compensation totaling $4,000 or more a month. (SD2)
Requires each number plate issued on or after 1/1/2025 to include an 'okina in the word "Hawai'i". Authorizes the use of all uppercase letters, all lowercase letters, or initial capital letters for the words "Hawai'i" and "Aloha State" in motor vehicle number plates. Limits application of special number plates for environmental conservation to electric vehicles. Specifies that the design for special number plates for environmental conservation does not require the words "Aloha State". (SD2)
