Rep. May Mizuno

Adds a cap for the amount of tax credits for research activities that an eligible taxpayer and the taxpayer's related entities may receive per taxable year. Consolidates the survey and certification requirements for tax credits for research activities. Amends the annual aggregate cap on tax credits for research activities that the Department of Business, Economic Development, and Tourism may certify. Requires certification of the tax credits for research activities on a first-come, firstserved basis to be based on the date that a complete application is received, subject to certain conditions. Extends from December 31, 2024 to December 31, 2029, the sunset date for tax credits for research activities. Effective 7/1/2050. (SD2)

Designates the month of September as Fetal Alcohol Spectrum Disorder Awareness Month to promote public awareness of the risks of alcohol consumption during pregnancy. (HD2)

Prohibits any person other than those authorized pursuant to chapter 329, part IX or chapter 329D, Hawaii Revised Statutes, from cultivating, producing, manufacturing, distributing, possessing, or dispensing cannabis for medical use. Clarifies that the definition of "distribution" within the definition of "medical use" is limited to the transfer of cannabis and cannabis paraphernalia from the qualifying patient's registered primary caregiver to the qualifying patient. Clarifies that the authorization for the medical use of cannabis does not apply to the cultivation, handling, or possession of a qualifying patient's cannabis for medical use, unless the person is the qualifying patient or the qualifying patient's registered primary caregiver. Increases the restriction on the number of qualifying patients who may use a grow site to fifty, unless an exemption is obtained by the Department of Health, and authorizes the Department of Public Safety to inspect grow sites for compliance. Establishes that a person who is not a qualifying patient, primary caregiver, qualifying out-of-state patient, or caregiver of a qualifying out-of-state patient or medical cannabis dispensary under chapter 329D, Hawaii Revised Statutes, shall not be afforded certain protections. Authorizes only a qualifying patient or their designated primary caregiver to cultivate cannabis after December 31, 2024. Repeals a provision in existing law that exempts certain qualifying patients from obtaining medical cannabis or manufactured cannabis products from authorized sources. Prohibits the mischaracterization or disguise of transactions arising out of the production, manufacture, sale, or distribution of cannabis intended for medical use as another type of compensation or expense. Clarifies that no qualifying patient, primary caregiver, qualifying out-of-state patient, or caregiver of a qualifying out-of-state patient shall use butane or any other...(see document for full description) (SD1)

Establishes a state income tax credit for qualified expenses incurred by certain individuals employed by the Department of Education, Hawaii state public library system, or as part of a head start program in a school. Effective 6/30/3000. (SD1)