Rep. Diamond Garcia

Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete certified hurricane-resistant residential project or certain hurricane-resistant components of a high-rise condominium. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030.

Establishes a temporary working group to study the current capacity of state utility services, the expected lifespan of existing coastline utility infrastructure, and the financial implications of necessary expansions. Requires a report to the Legislature.

Maddy summaryHB 2510 creates an income tax credit for employers who provide paid family and medical leave to their employees. The bill directly affects businesses that offer this benefit, reducing their state income tax liability based on the leave provided. Key provisions establish a specific credit amount tied to the cost of providing paid leave, incentivizing employers to adopt such policies without mandating it. This policy change modifies tax incentives to encourage broader employer-sponsored leave coverage.

Requires the Statewide Office on Homelessness and Housing Solutions to establish a permanent Return-to-Home Program to return homeless individuals in the State to families and relatives in their home states. Requires the Office to report to the Legislature. Appropriates funds.

Establishes a three-year homelessness sanctuary pilot program to be administered by the Coordinator on Homelessness on designated land for the pilot program, which shall serve as a safe location for unhoused women and young children, under the age of ten, to reside and access services. Requires the Coordinator on Homelessness and the Coordinator's partner agencies to provide certain facilities and services to the designated location. Requires reporting to the Legislature. Appropriates funds.

Exempts food and groceries from the general excise tax. Expands the general excise tax exemption implemented in 2024 for certain medical and dental services to include all medical and dental services.

Requires the Department of Human Services to record any child welfare interview conducted by the Department when administering certain child welfare services. Requires the Department to store the recordings for a minimum of five years and under certain conditions. Prohibits the sharing of the recordings unless certain conditions are met. Establishes criminal penalties for violating prohibitions against sharing of the recordings.

Maddy summaryHB 2525 establishes a refundable state income tax credit for police officers who remain employed and reside in designated housing within the state. It directly affects eligible sworn police officers by providing them with a tax credit to offset housing costs. The bill's key mechanism is a state-funded tax credit that officers can claim on their income tax returns, reducing their overall tax liability.

Requires the Auditor to conduct an audit of the Department of Education focusing on financial efficiency and administrative overhead costs affecting department of education schools on the island of Oahu.

Prohibits medical procedures and the distribution of hormones or puberty blockers for the purpose of allowing a minor to change their sex to correlate with an identified gender. Allows for certain exceptions. Creates both a private and state right of action. Outlines sanctions through the proper licensing authority for violations.