Imposes a conveyance tax rate of 300% on sales of residential real property to persons who have not filed a Hawaii state income tax return within the preceding 4-year period.
Maddy summaryHB 889 creates a refundable tax credit for Hawaii taxpayers who pay the transient accommodations tax, which applies to hotels and vacation rentals. The credit directly benefits visitors staying in these accommodations by allowing them to receive a cash refund if the tax paid exceeds the credit amount. The bill's key provision is the refundable nature of the credit, meaning taxpayers get money back rather than just offsetting their tax liability. This policy change simplifies tax recovery for travelers without altering the underlying tax rate. The bill is currently pending in the 2026 legislative session.
Requires the department of education to prohibit cell phone use during the instructional day, prohibit student access to social media through the school's internet, and implement a social media education campaign. Creates exemptions for students requiring accommodations, emergency situations, and teacher authorizations.
Amends the amount of total income tax credits available. Increases the annual per production and aggregate caps. Provides the State with alternative marketing opportunities in lieu of a shared-card, end-title screen credit.
Establishes the Dwelling Unit Revolving Fund Equity Program. Repeals the Dwelling Unit Revolving Fund Equity Pilot Program. Clarifies that the Hawaii Housing Finance and Development Corporation may utilize funds in the Dwelling Unit Revolving Fund for the purchase of equity in for-sale housing development projects and interim primary or secondary financing.
Pursuant to a collective bargaining agreement negotiated for Bargaining Unit (5) and subject to the availability of funds, provides annual salary step increases for public school teachers who have completed a year's satisfactory service and comply with specified requirements. Effective 7/1/3000. (HD1)
Establishes the Office of Entrepreneurship. Authorizes the use of the Hawaii Film and Creative Industries Development Special Fund to fund a program in partnership with the Office that creates opportunities in film, media, electronic sports, and creative industries for new businesses. Appropriates funds. Effective 7/1/3000. (HD1)
Maddy summaryHB 694 establishes a refundable child tax credit for families with children, directly affecting households with qualifying dependents who file state income tax returns. The credit allows eligible families to receive money back from the state even if they owe no income tax, with the amount determined by the bill's specific formula (not detailed in the abstract). It applies to tax returns filed for taxable years starting after December 31, 2025, meaning the credit would first be available for 2026 tax filings. The bill is currently in committee referral and has not yet been voted on.
Requires counties that use neighborhood boards to ensure that: (1) Board member terms do not exceed one year; and (2) Neighborhood residents may vote for members of their corresponding neighborhood board by electronic means and in-person means. Requires certain reports to and from the Office of Elections. Appropriates moneys.
For purposes of the state ethics laws, subjects legislators to all ethics laws applicable to employees by including legislators within the definition of "employees". Repeals references to legislators under the state ethics laws made redundant by the inclusion.
