Rep. Lisa Kitagawa

Appropriates funds for the continued administration of the Hawaiʻi Healthy Food Incentive Program and to provide matching funds to beneficiaries who participate in the Supplemental Nutrition Assistance Program. Declares that the general fund expenditure ceiling is exceeded. (SD1)

Extends under certain conditions, the family leave period for up to eight weeks for employees who are unable to perform their employment duties due to the birth of a child who is required to stay in a neonatal intensive care unit. Requires the Civil Rights Commission to amend its rules to include neonatal care as a related medical condition wherever the phrase "pregnancy, childbirth, or other related condition" or any similar phrase is used. Effective 6/30/2032. (SD2)

For taxable years beginning after 12/31/2024, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Sunsets the tax credit for taxable years beginning after 12/31/2027. Takes effect 7/1/2050. (SD1)

Adds a cap for the amount of tax credits for research activities that an eligible taxpayer and the taxpayer's related entities may receive per taxable year. Consolidates the survey and certification requirements for tax credits for research activities. Amends the annual aggregate cap on tax credits for research activities that the Department of Business, Economic Development, and Tourism may certify. Requires certification of the tax credits for research activities on a first-come, firstserved basis to be based on the date that a complete application is received, subject to certain conditions. Extends from December 31, 2024 to December 31, 2029, the sunset date for tax credits for research activities. Effective 7/1/2050. (SD2)

Amends the definition of "eligible business activity" to include the processing of value-added agricultural products grown within an enterprise zone and the development or production of renewable energy. Effective 7/1/2050. (SD1)

Establishes the State Fire Marshal within the Department of Labor and Industrial Relations to direct fire protection efforts statewide. Appropriates funds. Declares that the general fund expenditure ceiling is exceeded. Effective 7/1/3000. (SD1)

Appropriates funds to DLNR for operating expenses, equipment, the establishment of positions, and capital improvement projects to support wildfire emergency response. Effective 7/1/3000. (HD2)

Establishes a refundable child tax credit. Applies to taxable years beginning after 12/31/2024. Effective 7/1/3000. (HD1)

Increases the maximum amount of deductible contributions for individual housing accounts. Requires the Department of Taxation to create and implement a public awareness campaign about individual housing accounts. Appropriates funds. Applies to taxable years beginning after 12/31/2024. Declares that the general fund expenditure ceiling is exceeded. Takes effect 7/1/2050. (SD1)