Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2023.
Clarifies that the conviction of a crime by a person holding a license to practice professional engineering, architecture, land surveying, or landscape architecture in the State, that is substantially related to the qualifications, functions, and duties of the licensee constitutes a ground for disciplinary action by the State Board of Professional Engineers, Architects, Surveyors, and Landscape Architects. Allows the Board to suspend or revoke a convicted licensee's license or decline to reissue a license to a convicted licensee subject to certain conditions.
Amends the definition of "restricted use pesticide" to include neonicotinoid pesticides.
Prohibits an employer from discriminating against a person in hiring, termination, or any term or condition of employment based on the person's status as a medical cannabis registry card holder, under certain conditions. Authorizes an employer to use a fit-for-duty test for medical cannabis qualifying patients in potentially dangerous occupations. Exempts certain occupations.
Taxes capital gains income at the same rate as ordinary income.
Requires psychologists licensed in the State to complete at least four hours of continuing education per licensing biennium on topics relating to cultural diversity, cultural competence, sexual orientation, gender identity, or health equity. Requires psychologists seeking renewal of their license in the State without full compliance with the continuing education requirement to have completed at least seven hours of continuing education in the next licensing biennium on topics relating to cultural diversity, cultural competence, sexual orientation, gender identity, or health equity.
Requires the court to automatically seal or remove from the Judiciary's publicly accessible database any information relevant to the arrest or case of a person for whom an expungement order has been entered. Requires the Judiciary and the Examiner of Drivers to no longer include dismissed traffic citations in public driver's records.
Amends the exclusion amount of Hawaii's estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. Applicable to decedents dying or taxable transfers occurring after 12/31/2022. Effective 1/1/2024.
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.
Amends the vehicle weight tax exemption for noncommercial vehicles by removing the exemption for military reserves and other active duty military personnel and adding an exemption for certain veterans.
