Imposes a less deferential standard of negligence on officers and directors of condominium associations incorporated under HRS 414D. Ensures that officers and directors of condominium associations are held accountable by imposing a reasonable person standard of negligence.
Establishes a pilot program in the Department of Health to provide intensive mobile treatment-type services, e.g., "street psychiatry", to chronically houseless adult individuals suffering from serious brain disorders like schizophrenia and schizoaffective disorder. Requires reports to the Legislature. Appropriates funds.
Effective 7/1/2027, establishes the Environmental Stewardship Fee Program within the Department of Land and Natural Resources, through which the Department will collect a fee from visitors for a license to visit a state park, forest, hiking trail, or other state natural area. Establishes the Environmental Stewardship Fee Special Fund effective 7/1/2025. Allocates a certain amount of transient accommodations tax revenues to the special fund. Requires report to the Legislature on strategic plan and timetable for objectives and implementation of the environmental stewardship fee program. Appropriates funds for the environmental stewardship fee strategic plan and positions for the Environmental Stewardship Fee Program.
Amends the types of occurrences for which the Hawaii Tourism Authority Board of Directors may request the Governor to declare a tourism emergency. Reduces the minimum balance to be maintained in the Tourism Emergency Special Fund through an allocation of transient accommodations tax revenues.
Requires electronic smoking device and e-liquid manufacturers to submit certifications with the Department of Taxation annually, stating that the manufacturer's products comply with federal regulations. Requires the Department of Taxation to maintain a directory of manufacturers of electronic smoking devices and e-liquids whose certifications the Department approved. Imposes penalties.
Maddy summaryHB 947 would change how real estate investment trusts (REITs) are taxed by eliminating their ability to deduct dividends paid to shareholders. This policy change directly affects REITs operating in the state, increasing their taxable income starting in 2026. The bill removes a specific tax deduction currently allowed for REITs, meaning these entities would pay more tax on their earnings beginning with taxable years after December 31, 2025. The bill is currently pending in committee review for the 2026 legislative session and has not yet been enacted.
Maddy summaryHB 1273 removes a tax deduction for real estate investment trusts (REITs) by disallowing their "dividends-paid deduction" for tax purposes. This change directly affects REITs operating in the state, requiring them to pay tax on income they previously could offset with this deduction. The policy takes effect for taxable years starting after December 31, 2025. The bill is currently pending in the 2026 legislative session.
Requires the Department of Land and Natural Resources to identify and preserve historically significant areas within state harbors and place educational displays at the areas for public awareness.
Requires county police departments and police oversight agencies to collect and report certain data regarding police stops, uses of force, and complaints to the Crime Prevention and Justice Assistance Division of the Department of the Attorney General. Requires the Division to collect and publish incident-level information and an annual report on the data collected. Effective 7/1/3000. (HD1)
Transfers the Hawaii Child Nutrition Programs Agency from the Department of Education to the Department of Agriculture and codifies its establishment. Establishes a grant program to be administered by the Agency to support the funding of certain initiatives for the State's public schools. Appropriates funds for grants. Effective 7/1/3000. (HD2)
