Rep. Ikaika Hussey

Directs the Department of Taxation to apply the state corporate income tax to advertising revenue earned by major social media platforms if the revenue is derived from content created within the State or from audiences located in the State. Establishes the Broadband and Digital Equity Special Fund to receive those revenues to fund initiatives expanding broadband access and local journalism initiatives. Appropriates funds.

Establishes an Extended Producer Responsibility Program. Requires certain producers of fast-moving consumer goods to register with the Department of Health and pay an annual fee based on the amount of packaging volume the covered producer places on the market each calendar year. Provides for the deposit of fees into an Extended Producer Responsibility Special Fund. Provides for the expenditure of moneys from the Extended Producer Responsibility Special Fund for the creation of a countywide needs assessment of resources needed to reduce the volume of packaging waste sent to landfills or power plants that burn municipal solid waste as a fuel by fifty per cent and eighty per cent by a date to be determined by rule. Appropriates funds. Sunsets 7/1/2032.

Appropriates funds for the School of Ocean and Earth Science and Technology within the University of Hawaii to establish and operate a Center for Climate Resilient Development.

Maddy summaryHB 1380 requires the state to ensure that all certified arborists working for the state, including those hired through contractors, follow established best management practices. This bill directly affects state-employed arborists and the contractors who provide arborist services to the state. The key provision mandates the state to enforce adherence to these best practices, rather than creating new standards. The goal is to standardize arboricultural work performed for state entities, focusing on consistent, professional care of trees and vegetation.

Maddy summaryHB 1265 establishes a tax credit for businesses that use recycled or waste materials as inputs in their production processes. This credit directly affects qualifying businesses by reducing their state tax liability for taxable years beginning after December 31, 2025. The bill provides a specific mechanism where businesses can claim the credit on their state tax returns when using eligible recycled or waste materials. The bill is currently in committee referral stage following its introduction on January 23, 2025.

Establishes a schedule of late fees to be added to the original unpaid claim amount if a health insurer, mutual benefit society, or health maintenance organization fails to pay a provider within the required time.

Establishes a tax credit for landlords who charge below-market rent and assesses an additional privilege tax on landowners who charge above-market rent, under certain conditions. Requires the Hawaii Housing Finance and Development Corporation to determine median market rent for rental units by geographic area for the purposes of the below-market rent tax credit and above-market rent tax.

Establishes a tax credit for individual and corporate taxpayers who install and place in service certain projects that support environmental sustainability.

Establishes a carbon displacement tax credit for taxpayers of locally produced goods. Requires the Department of Business, Economic Development, and Tourism to certify tax credit amounts.

Requires a hotel to provide notification of a service disruption, or that a service disruption may occur, to all third-party vendors and prospective and current guests. Prohibits a hotel from imposing any fee, penalty, or other charge, or retaining any deposit: if before check-in, a guest cancels a reservation due to a service disruption, unless the hotel provided prior notice; or if the service disruption arises after check-in, regardless of whether the hotel provided prior notification.