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.
Appropriates funds to the Department of Business, Economic Development, and Tourism for the Commission on the Thirteenth Festival of Pacific Arts to plan for the Festival of Pacific Arts to be held in Honolulu from June 6 to June 16, 2024.
Exempts gross proceeds from medical services provided by physicians and advanced practice registered nurses acting in the capacity of a primary care provider from the general excise tax. 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.
Establishes within the Office of Wellness and Resilience, the Malama Ohana Working Group to seek, design, and recommend transformative changes to the State's existing child welfare system. Allows the Office of Wellness and Resilience to contract with an administrative facilitator to provide necessary support for the Malama Ohana Working Group in carrying out its duties. Requires the Malama Ohana Working Group to report to the Legislature prior to the Regular Session of 2025 and be dissolved upon the adjournment thereof. Appropriates funds.
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.
Establishes the safe routes to school advisory committee within the Planning Branch of the Highways Division of the Department of Transportation. Appropriates moneys.
Prohibits the distribution, sale, and provision of plastic straws, except for those who request single-use plastic straws for medical reasons. Establishes a fine for violators. Takes effect 1/1/2024.
