Rep. Chris Todd

Clarifies that the Board of Land and Natural Resources shall not unilaterally amend the terms and conditions of any lease of public lands being extended pursuant to Act 149, Session Laws of Hawaii 2018, except as otherwise provided therein; and if the Board of Land and Natural Resources wishes to amend the terms and conditions of any lease of public lands being extended to reflect the Board's most current lease form and leasing practices and policies, such lease form and leasing practices and policies must be included in the rules of the Board. Defines "lease of public lands". Repeals 6/30/2028.

Taxes capital gains income at the same rate as ordinary income.

Requires the court to automatically seal or remove from the Judiciary's publicly accessible database any information relevant to the arrest or case of a person for whom an expungement order has been entered. Requires the Judiciary and the Examiner of Drivers to no longer include dismissed traffic citations in public driver's records.

Clarifies provisions related to the statutory limitations on the time periods in which a survivor of childhood sexual abuse may file a civil action. Allows for punitive damages. Permits the court to order restorative justice measures, if deemed appropriate.

Requires compensation benefits for volunteer firefighters who are injured or killed in the line of duty to be determined based on equivalent firefighter pay based on years of service and rank, rather than on a rate of $18 per week.

Allows for a percentage of general excise and fuel taxes generated by the counties to be used for maintenance of private roadways that are open to the public.

Prohibits golf carts from operating at a speed greater than twenty-five miles per hour. Prohibits neighborhood electric vehicles and golf carts from being driven on highways with a posted speed limit greater than twenty-five miles, except for crossing an intersection at a highway with a posted speed limit greater than twenty-five miles. Restricts operation of neighborhood electric vehicles or golf carts to daylight hours unless the vehicle is equipped with headlights. Authorizes county police departments to confiscate neighborhood electric vehicles or golf carts at the time of violation.

Appropriates funds to the Department of Business, Economic Development, and Tourism for the Commission on the Thirteenth Festival of Pacific Arts to plan for the Festival of Pacific Arts to be held in Honolulu from June 6 to June 16, 2024.

Increases the rate of conveyance tax for condominiums and single family residences ineligible for a county homeowner's exemption with a value of at least $2,000,000. Exempts from the conveyance tax documents and instruments conveying real property subject to a government assistance program approved and certified by the Hawaii housing finance and development corporation and used for the provision of affordable housing for qualified persons in the State. Removes maximum dollar amount of conveyance tax revenues that are to be paid into the rental housing revolving fund each fiscal year. Effective 1/1/2024.

Amends the income tax credit for expenses for household and dependent care services necessary for gainful employment by increasing the taxpayer's applicable percentage of employment-related expenses and dollar limit on amounts creditable that constitute the tax credit. Requires the department of taxation to make annual adjustments for inflation to the adjusted gross income thresholds and dollar limits on amounts creditable. Applies to taxable years beginning after 12/31/22.