Requires employers of twenty or more persons to offer a parking cash-out program in place of a parking subsidy and report to the Department of Transportation. Requires the Department of Transportation to report to the Legislature, adopt rules, and impose fines or penalties on violators.
Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Extends the sunset date of the temporary increase in maximum employment-related expenses that are used to calculate the household and dependent care services tax credit, established by Act 163, SLH 2023, to 6/30/2030. Sunsets 6/30/2030.
Extends child care subsidies to disabled parents or guardians, regardless of their employment status. Requires the Department of Human Services to evaluate caregiver capacity and dependent-care responsibilities when determining eligibility for medicaid home- and community-based services. Requires the Department of Human Services to update its evaluation form and functional assessment protocols related to level of care and at-risk needs determinations. Appropriates funds.
Establishes a joint legislative Long-Term Care Financing Advisory Commission to examine the feasibility of different financing options for long-term care services and supports. Permits the Commission, through the Legislative Reference Bureau, to contract for services of a part-time project director and prepare proposals for contracts for consultants to support the work of the Commission. Requires the Commission to submit reports to the Legislature. Appropriates funds.
Establishes the Carbon Emissions Tax and Dividend Special Fund. Gradually increases the Environmental Response, Energy, Carbon Emissions, and Food Security Tax and establishes a refundable income tax credit to mitigate the effect of the increased tax on taxpayers. Requires reports to the Legislature. Appropriates funds.
Requires the Department of Human Services to establish and administer a Hawaii Rx kids program to improve the economic stability of households with very young children who reside in the State through a one-time payment and several monthly payments.
Requires clerks at a voter service center to maintain separate lines for voters with accessibility needs, voters who are newly registering or conducting a change of name or residence, and all other voters unless a line is unoccupied.
Beginning with the 2026-2027 school year, requires public charter schools participating in the National School Lunch Program to provide free meals to students whose family income is no more than three hundred per cent of the federal poverty level. Appropriates funds.
Permits the Department of Education and charter schools to hire unlicensed individuals as teachers on an emergency basis for five, rather than three, years. Requires the Hawaii Teacher Standards Board to adopt rules.
Maddy summarySB 2562 requires rental companies to prorate the surcharge tax (an additional fee on vehicle rentals) when a customer rents a vehicle for fewer than six hours in a single day. This change directly affects short-term renters (e.g., those using a car for a few hours for errands or a quick trip) and the rental companies that collect the tax. Instead of charging the full daily surcharge for partial-day rentals, the tax would be calculated based on the actual rental duration. The bill aims to reduce the tax burden for brief rental periods while maintaining the tax structure for longer rentals.
