Disallows dividends paid deduction for real estate investment trusts. Specifies that amounts collected from the disallowance be evenly divided and deposited into the dwelling unit revolving fund and rental housing revolving fund. Applies to taxable years beginning after 12/31/2023. Sunsets 12/31/2026.
Permits the use of a vehicle for the purposes of human habitation in any public parking lot operated by a state department, subject to certain conditions.
Requires and appropriates moneys for the provision of free voice communication services in the State's youth and adult correctional facilities. Prohibits state agencies from deriving revenue or financial benefits from the provision of communication services to persons confined in state correctional facilities. Appropriates funds for the Hawaiʻi state automated victim information and notification program. (HD1)
Requires all playgrounds located in state and county parks and on public school grounds include special needs recreational playground equipment as part of the recreational apparatuses by 6/30/2025 including at a minimum a wheelchair accessible swing set. Establishes the special needs recreational playground equipment special fund. Appropriates funds.
Amends the income tax credit for expenses for household and dependent care services necessary for gainful employment by increasing the taxpayer's applicable percentage of employment-related expenses and dollar limit on amounts creditable that constitute the tax credit. Requires the department of taxation to make annual adjustments for inflation to the adjusted gross income thresholds and dollar limits on amounts creditable. Applies to taxable years beginning after 12/31/22.
Requires the University of Hawaiʻi sea grant college program to contract with an independent consultant for the development of a statewide strategic five-year plan for aquaculture. Appropriates funds. Effective 7/1/3000. (HD1)
Requires the department of health to establish a two-year pilot project to test Tier 1 beaches for Staphylococcus aureus and methicillin-resistant Staphylococcus aureus not less than monthly. Requires a report to the legislature before the regular sessions of 2024, 2025, and 2026. Appropriates funds.
Clarifies that in calculating whether a product labeled "Made in Hawaiʻi" has met the requirement that at least fifty-one per cent of the wholesale value of the product is added by manufacture, processing, or production within the State, operating and overhead expenses incurred and spent within the State shall be included. Appropriates funds to promote and develop the "Made in Hawaiʻi" brand.
Establishes the Hawaiʻi Environmental Protection Agency. Transfers jurisdiction of certain functions and employees of the Department of Agriculture and Department of Health to the Hawaiʻi Environmental Protection Agency.
Establishes a private right of action for any person aggrieved by a violation of the Federal Aviation Act and existing federal laws to bring a civil action against the owner or operator of the helicopter in violation and collect damages and litigation costs. Effective 6/30/2050. (SD1)
