Sen. Karl Rhoads

Establishes a working group within the Office of the Governor for administrative purposes to ascertain the State's available water resources and water system source capacity and to streamline well permit approval processes to further plan for the development of affordable housing. Requires the working group to inventory all available water resources statewide and identify sources of aquifer replenishment in relation to affordable housing development. Requires an interim and final report to the Legislature. (SD2)

Establishes a spay and neuter special fund. Establishes a spay and neuter special fund advisory committee to develop eligibility criteria for and manage the disbursement of the special fund. Authorizes, and requires the Director of Taxation to amend the individual state income tax form to facilitate, the designation of tax refund moneys to be paid to the spay and neuter special fund. Appropriates moneys into and out of the special fund.

Authorizes a county with a pre-existing surcharge to continue the surcharge after December 31, 2030, at a lower rate of one-fourth per cent. Authorizes counties that have not adopted a surcharge ordinance on state tax to adopt a surcharge ordinance at the current rate of one-half of one per cent through December 31, 2030, and at a rate of one-fourth of one per cent after December 31, 2030. Expands the authorized use of surcharge revenues to more than capital costs of a locally preferred alternative for a mass transit project for counties with a population greater than five hundred thousand.

Beginning 1/1/2026, allows a qualified applicant to change their sex designation on their birth certificate. Establishes information required for an applicant to change their sex designation on their birth certificate. Requires the Department of Health to create and make available necessary forms.

Establishes and appropriates moneys for the development of a structural integrity assessment program within the Department of Accounting and General Services to inspect certain multi-story structures. Requires the Department of Accounting and General Services to develop a standardized assessment methodology, in collaboration with the University of Hawaii and Department of Land and Natural Resources, for use in program inspections. Requires the program to begin with assessments of structures in South Maui and West Maui. Requires annual reports to the Legislature.

Authorizes the Hawaii Labor Relations Board to request the Federal Mediation and Conciliation Service to furnish a list of five qualified and experienced interest arbitrators in the event the parties fail to select the neutral third member of the arbitration panel. Clarifies that the list of five interest arbitrators may contain arbitrators from both the American Arbitration Association and the Federal Mediation and Conciliation Service. (SD1)

Allows authorized insurers in the State to offer building and hurricane damage insurance for condominium buildings at a lesser rate than the building's prior surplus lines insurance policy for the same coverage. Effective 7/1/2050. (SD1)

Authorizes the Hawaii Technology Development Corporation to establish a two-year Hawaii Office of Naval Research Grant Program to provide 50 per cent matching grants to Hawaii awardees of alternative energy research grants from the United States Department of Defense Office of Naval Research. Requires the Department of Business, Economic Development, and Tourism to adopt administrative rules to implement the Hawaii Office of Naval Research Grant Program. Establishes the Alternative Energy Research and Development Revolving Fund. Appropriates funds.

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 12/31/2024. Effective 7/1/2050. (SD1)

Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.