Establishes a telework tax credit for small business employers who allow telework for at least 30% of their employees.
Establishes the real property tax exemption special fund and requires that a portion of conveyance tax revenues be deposited into the special fund. Allows the county to use special fund moneys to offset any lost revenue incurred due to property tax exemptions provided to qualified senior citizen property owners. Appropriates moneys.
Appropriates funds for capital improvement projects in the thirty-third representative district.
Increases from $1,000 to $2,000 the maximum fine for the petty misdemeanor offense of criminal littering.
Repeals the mandatory minimum number of student instructional hours for Department of Education public schools.
Exempts state residents from the transient accommodations tax.
Requires all businesses engaged in the sale of goods to include the amount of general excise tax owed in any display or tag indicating the price of the goods. Effective 1/1/2024.
Requires the Auditor to conduct a financial audit of the deposit beverage container program and the Department of Health's expenditures from the deposit beverage container deposit special fund.
Requires each member of a cooperative housing corporation board of directors, planned community association board of directors, and condominium association board to attend a training and certification course provided by the Real Estate Commission within one year of appointment or election or one year of the effective date of the Act. Requires the Real Estate Commission to establish and administer a training and certification program to ensure that every board member understands the member's legal and fiduciary obligations pursuant to chapters 421I, 421J, and 514B, Hawaii Revised Statutes.
Creates licensure and regulation requirements for managers of homeowners' associations, planned community associations, cooperative housing corporations, and unit owners' associations in the State. Establishes an Association Manager Licensing Board within the Department of Commerce and Consumer Affairs.
