Rep. Chris Todd

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)

Establishes the State Fire Marshal within the Department of Labor and Industrial Relations to direct fire protection efforts statewide. Appropriates funds. Declares that the general fund expenditure ceiling is exceeded. Effective 7/1/3000. (SD1)

Appropriates funds to DLNR for operating expenses, equipment, the establishment of positions, and capital improvement projects to support wildfire emergency response. Effective 7/1/3000. (HD2)

Removes the exemption that allowed owners of multiple parking facilities within the State to designate and electrify fewer parking spaces than required in one or more of the properties if the requirement for the total number of aggregate spaces on all of their owned properties was met. Authorizes the counties to adopt ordinances to regulate electric vehicle charging systems for places of public accommodation with fewer than one hundred parking spaces. Effective 7/1/3000. (HD2)

Makes permanent the exemption of laboratory school programs of the Hawaiian language college at the University of Hawaiʻi at Hilo from state English-medium standards, assessments, performance ratings, staff qualifications, and staff training requirements. Takes effect 7/1/3000. (SD1)

Establishes a refundable child tax credit. Applies to taxable years beginning after 12/31/2024. Effective 7/1/3000. (HD1)

Increases the maximum amount of deductible contributions for individual housing accounts. Requires the Department of Taxation to create and implement a public awareness campaign about individual housing accounts. Appropriates funds. Applies to taxable years beginning after 12/31/2024. Declares that the general fund expenditure ceiling is exceeded. Takes effect 7/1/2050. (SD1)

Pursuant to a collective bargaining agreement negotiated for Bargaining Unit (5), provides annual salary step increases for public school teachers and educational officers who have completed a year's satisfactory service and comply with specified requirements. Effective 7/1/3000. (HD1)

Appropriates funds into and out of the Rental Housing Revolving Fund to provide loans or grants for mixed-income rental projects or units in mixed-income rental projects for qualifying individuals and families. Appropriates funds for an unspecified number of finance specialist positions to assist with these loans and grants. Declares that the general fund expenditure ceiling is exceeded. Effective 7/1/3000. (SD1)