Rep. Sonny Ganaden

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

Amends the exclusion amount of Hawaii's estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. Applicable to decedents dying or taxable transfers occurring after 12/31/2022. Effective 1/1/2024.

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.

Amends the vehicle weight tax exemption for noncommercial vehicles by removing the exemption for military reserves and other active duty military personnel and adding an exemption for certain veterans.

Requires the department of agriculture to use consistent units of measurement in its summary to the public on the amounts of restricted use pesticides used. Effective 1/1/2024, establishes a one-half mile buffer zone for pesticides around schools and state and county public parks.

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.

Requires all private schools to develop and implement comprehensive action plans for the management of anaphylaxis in their respective schools, including administration of auto-injectable epinephrine. Establishes certain immunity from liability for designated private school employees and agents who administer auto-injectable epinephrine during emergencies.

Establishes the safe routes to school advisory committee within the Planning Branch of the Highways Division of the Department of Transportation. Appropriates moneys.

Requires the department of labor and industrial relations to establish and administer a family leave insurance program. Provides family leave insurance benefits and extends the period of family leave to 16 weeks for businesses that employ one or more employees who meet the hourly qualifications. Eliminates the previous threshold of 100 employees for employers to be subject to the family leave law. Appropriates funds.

Authorizes licensed osteopathic physicians and physician assistants, in addition to physicians and advance practice registered nurses, to provide minor-initiated medical care and services. Requires the licensed health care provider to ensure that the covered entity has been notified that minor-initiated medical care and services should not be disclosed. Requires the covered entity to have policies and procedures established to maintain nondisclosure of the minor-initiated medical care and services to the minor's parent or legal guardian. Authorizes the licensed health care provider to submit a claim to the covered entity for the provision of minor-initiated medical care and services.