Establishes an environmental surcharge on visitor accommodations. Establishes the green tourism special fund to invest in the State's transition to a clean energy economy, conservation of natural resources, and sustainability and resiliency.
Includes e-liquid and electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Repeals certain provisions of the Hawaii Revised Statutes relating to electronic smoking devices.
Includes under the offense of promoting gambling in the first degree the act of hosting activities that advance gambling activity on real property. Permits the forfeiture of real property to the State if the real property was used to promote gambling in the first degree by a person in at least three separate incidents and the person was convicted for at least three of those incidents.
Excludes a homeowner-developer from the annual requirement to file a developer's report and pay a fee if the homeowner's development consists of not more than two units, in which the developer resides in one of the units and the initial sale of the other unit has been completed. Effective 1/1/2050. (HD1)
Clarifies when and how members or partners of a taxpayer may claim the low-income housing tax credit. Requires a Form 8609 for purposes of claiming the tax credit. Specifies the application of tax provisions with respect to buildings or projects placed in service after 12/31/2020. Extends the sunset date of Act 129, Session Laws of Hawaii 2016, to 12/31/2027. (CD1)
Establishes an affordable homeownership revolving fund within HHFDC to provide loans to nonprofit community development financial institutions and nonprofit housing development organizations for the development of affordable homeownership housing projects. Appropriates American Rescue Plan Act funds for fiscal year 2022-2023 for providing loans to nonprofit community development financial institutions and nonprofit housing development organizations for the development of affordable homeownership housing projects. (CD1)
Requires complex area superintendents to report directly to the superintendent of education. Requires reports. (CD1)
Allows applicants to the University of Hawaii who earned a high school diploma from a public high school in the State with a cumulative grade point average of 3.0 and also provides evidence that they qualified for and received special education services for two or more years during enrollment in grades seven through twelve to be eligible for the Hawaii state scholars program. (CD1)
Exempts the sale of the leased fee interest in certain affordable leasehold developments by the HHFDC from legislative approval. (SD1)
Establishes a commercial rent relief grant program to be administered by the Department of Business, Economic Development, and Tourism. Requires that the commercial rent relief grants be given priority for moneys received through federal funding. Appropriates funds. Effective 7/1/2050. (SD1)
