For taxable years beginning after 12/31/2023, adds a definition for "qualified member" and repeals the definitions for "direct member" and "indirect member" as used in the State's passthrough entity taxation election law. Amends the passthrough entity level tax rate to be the sum of all qualified member's distributive shares and guaranteed payments of Hawaiʻi taxable income, as calculated under chapter 235, HRS, multiplied by 9%. For pass-through entities electing to pay Hawaiʻi income taxes at the entity level, allows certain qualified members entitled to a tax credit to use the credit against the member's net income tax liability in subsequent years until exhausted. (CD1)
Sponsored bills
Maddy summaryThis Senate Resolution requests the creation of a Telehealth Working Group to study how the widespread use of remote healthcare services during the COVID-19 pandemic has affected safety, costs, and patient care in Hawaii. The group will consist of representatives from state agencies, insurance companies, medical associations, and healthcare providers to examine whether telehealth can be effectively integrated into standard medical practice. Members will analyze data on video and audio-only visits to identify policy changes needed at both state and federal levels to optimize future use. The working group is tasked with submitting a final report with findings and potential legislation recommendations to the Legislature by early 2025.
Maddy summaryThis Senate Resolution asks the State of Hawaii to start planning a collaboration with Japanese partners to honor the 80th anniversary of the end of World War II in 2025. The bill specifically focuses on commemorating the lives lost in the atomic bombings of Hiroshima and Nagasaki, as well as the thousands of Hawaii residents who died during the war. It directs the State Foundation on Culture and the Arts to design a memorial that could be gifted to Japan to reinforce the shared commitment to peace and mutual respect between the two nations. The resolution serves as a formal request rather than a law, instructing state officials to coordinate with Japanese counterparts on how best to mark this historical milestone.
Maddy summaryThis Senate Resolution asks the Hawaii Department of Health to create a working group that evaluates how clean and sober homes are currently registered and monitored. The bill focuses on facilities that provide housing for individuals recovering from substance use disorders, many of which operate independently without formal licensing. While some homes voluntarily join a state registry to receive support and referrals, the resolution seeks to assess whether unregistered homes are meeting safety standards and complying with local zoning rules. The goal is to address concerns from neighbors about overcrowding and management issues while ensuring these recovery residences continue to serve their intended purpose.
Maddy summaryThis Senate Resolution asks the state legislature to create a task force to study ways to lower costs and increase benefits for residents when using state funds for public mass transit projects. The group, co-led by transportation committee chairs and including state officials, will review successful transit initiatives from other cities and countries to develop specific recommendations. The task force is set to operate until June 30, 2027, and must submit its final report and any proposed laws to the legislature before the next regular session begins.
Maddy summaryThis Senate resolution urges the Department of Accounting and General Services to create a recycling program for all offices at the Hawaii State Capitol. The bill specifically requests that the program prioritize the collection of HI-5 recyclable items to help manage waste within the state government. As a Senate resolution, this document serves as a formal recommendation rather than a law that directly mandates changes or imposes penalties.
Maddy summaryThis Senate resolution requests the Hawaiʻi Climate Change Mitigation and Adaptation Commission to create an educational program that helps individuals understand which personal habits contribute most to climate change. The program aims to clarify common misconceptions about lifestyle choices, such as recycling or diet, by highlighting actions with the highest impact on carbon emissions. It specifically asks the commission to use printed materials and to work with the Department of Health to distribute this information to the public. As a non-binding request, the bill does not mandate funding or enforce specific actions but serves to encourage the commission to focus on individual behavior in its climate education efforts.
Maddy summaryThis Senate Resolution asks the Governor and the County of Maui to create a detailed plan for housing people who lost their homes in the August 2023 Maui wildfires. The bill specifically requests a strategy that outlines construction timelines, maps project locations, and breaks down housing needs for different groups like single-family owners and renters. It also calls for the county to speed up its permitting process and for the state to consider temporary waivers of land use rules to help build homes faster. The resolution sets a deadline of May 31, 2024, for submitting this plan and requires quarterly progress reports to the Legislature.
Maddy summaryThis Senate Concurrent Resolution asks the Hawaii Department of Education to study how teacher salary increases affect the problem where experienced educators earn the same as less experienced ones. The bill directs the department to analyze current pay structures and provide recommendations to improve teacher retention by addressing this compression issue. It requires the department to work with various stakeholders and submit a final report with findings and potential policy changes to the Legislature by late 2024.
Maddy summaryThis Senate resolution urges the Hawaii Housing Finance and Development Corporation to create a new administrative process for housing projects exclusively reserved for moderate-income households. The bill seeks to utilize existing state laws that currently allow certain housing developments to receive exemptions from standard zoning and construction rules. It specifically requests that this new pathway be established alongside, rather than replacing, the current requirement that half of a project's units be available to buyers earning up to 140% of the area median income.