Clarifies provisions related to the statutory limitations on the time periods in which a survivor of childhood sexual abuse may file a civil action. Allows for punitive damages. Permits the court to order restorative justice measures, if deemed appropriate.
Increases the rate of conveyance tax for condominiums and single family residences ineligible for a county homeowner's exemption with a value of at least $2,000,000. Exempts from the conveyance tax documents and instruments conveying real property subject to a government assistance program approved and certified by the Hawaii housing finance and development corporation and used for the provision of affordable housing for qualified persons in the State. Removes maximum dollar amount of conveyance tax revenues that are to be paid into the rental housing revolving fund each fiscal year. Effective 1/1/2024.
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 all private schools to develop and implement comprehensive action plans for the management of anaphylaxis in their respective schools, including administration of auto-injectable epinephrine. Establishes certain immunity from liability for designated private school employees and agents who administer auto-injectable epinephrine during emergencies.
Requires the department of labor and industrial relations to establish and administer a family leave insurance program. Provides family leave insurance benefits and extends the period of family leave to 16 weeks for businesses that employ one or more employees who meet the hourly qualifications. Eliminates the previous threshold of 100 employees for employers to be subject to the family leave law. Appropriates funds.
Appropriates funds for staff positions and various services to support the Olelo Hawaii Initiatives.
Provides police officers who become members of the ERS after 6/30/2023 with retirement benefits similar to those provided for members of the ERS who became members before 7/1/2012, including but not limited to calculation of retirement allowance, minimum age or years of credited service requirements, and vesting period. Allows retired police officers hired after 6/30/01 to be treated as if employment began before 7/1/01 in order to maintain spousal health benefits.
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.
