Appropriates funds to the department of land and natural resources to prepare a master plan for the Sand Island state recreation area. Effective 6/30/3000. (SD1)
Deposits funds into the Rental Housing Revolving Fund to be used to provide grants or loans to mixed-income rental projects or units qualifying individuals and families. Effective 7/1/2050. (SD1)
Establishes a temporary general excise tax exemption for amounts received from the servicing and maintenance of helicopters in an aircraft service and maintenance facility outside any Hawaii airport or from the construction of a facility that services and maintains helicopters where at least 75% of the helicopters serviced and maintained annually in the facility are equipped with quiet technology. Effective 7/1/3000. Sunsets 12/31/2028. (SD2)
Prohibits using geographic origins of coffee in labeling or advertising for roasted or instant coffee that contains less than a certain percentage of coffee by weight from that geographic origin, phased in to a minimum of fifty-one per cent on or after 7/1/2026. Excludes roasted or instant coffee produced in whole or in part from Hawaii-grown green coffee beans that are not offered for retail sale directly to consumers from labeling requirements. Prohibits use of the term "All Hawaiian" in labeling or advertising for roasted or instant coffee not produced entirely from green coffee beans grown and processed in the State. Authorizes retailers who, by 6/30/2024, purchase roasted or instant coffee blends that use a geographic origin in labeling or advertising containing less than twenty per cent Hawaii-grown coffee by weight to sell-off coffee inventory until 12/31/2024. Effective 6/30/3000. (SD1)
Extends under certain conditions, the family leave period for up to eight weeks for employees who are unable to perform their employment duties due to the birth of a child who is required to stay in a neonatal intensive care unit. Requires the Civil Rights Commission to amend its rules to include neonatal care as a related medical condition wherever the phrase "pregnancy, childbirth, or other related condition" or any similar phrase is used. Effective 6/30/2032. (SD2)
Establishes a food manufacturer tax credit. Defines "qualified taxpayer" as a manufacturer that produces value-added processed, agricultural, or food products. Applies to taxable years beginning after 12/31/2023. Effective 6/30/3000. (SD2)
Beginning 1/1/2024, requires the Department of Business, Economic Development, and Tourism to administer a Workforce Development Incentive Rebate Program that incentivizes local independent film and television productions. Establishes a new Film Studio Tax Credit. Amends the administration of the Motion Picture, Digital Media, and Film Production Income Tax Credit by increasing the tax credit cap from $50,000,000 to $75,000,000 for calendar year 2024 and eliminating the ability for credits exceeding the tax cap to be allowed to be claimed after December 31, 2024. Appropriates funds. (SD2)
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)
Amends the definition of "eligible business activity" to include the processing of value-added agricultural products grown within an enterprise zone and the development or production of renewable energy. Effective 7/1/2050. (SD1)
