Increases the capital gains tax for nonresident and foreign taxpayers. Increases the alternative capital gains tax for corporations for nonresident and foreign corporations.
Establishes the accessory dwelling unit housing development program with the Hawaiʻi Community Development Authority to award subsidies to individuals who build accessory dwelling units. Exempts those accessory dwelling units from general excise tax for the first 3 years of rental. Appropriates moneys.
Eliminates state taxes on gasoline and diesel fuel for motor vehicles.
Eliminates the income tax for single and heads-of-household filers making less than $20,000 a year or $40,000 a year for joint filers and scale low- and middle-income tax rates more slowly.
Allows tenants who prevail in a lawsuit for a violation of the Residential Landlord-Tenant Code to be awarded reasonable attorney's fees and costs and threefold damages.
Allows the counties to impose, by ordinance, enhanced penalties for graffiti in certain designated zones and supersede graffiti sentencing requirements under the Penal Code.
Appropriates funds for capital improvement projects for the benefit of the Forty-first Representative District. Appropriates funds exceeding the expenditure ceiling.
Establishes the Onipaʻa Teacher Bonus Program to address teacher retention and award teachers for outstanding and extended service in the state department of education.
Reduces the tax rate by fifty per cent for all tax brackets except the highest four.
Appropriates funds to the Hawaiʻi Public Housing Authority for the rehabilitation, remodeling, renovation, and repair of housing units without regard to civil service law.
