Sen. Bennette E. Misalucha

Establishes a three-year cover crop reimbursement pilot program to provide reimbursement to farming operations in the State for costs related to cover cropping. Establishes a cover crop reimbursement pilot program manager position within the department of agriculture to administer the program. Requires an annual report to the legislature. Appropriates funds.

Prohibits a production from qualifying for the motion picture, digital media, and film production tax credit if the production hires or monetarily compensates an employee of the State of Hawaii film office, employee of a county film commission, or company of which an employee of the State of Hawaii film office or a county film commission is a stakeholder. Requires a taxpayer claiming the tax credit to identify any such employee or company in its statement to the Department of Business, Economic Development, and Tourism. (SD1)

Requires coffee blend labels to disclose regional origins and percent by weight of the blended coffees. Prohibits using geographic origins of coffee in labeling or advertising for roasted or instant coffee that contains less than specified percentages coffee by weight from that geographic origin. Appropriates moneys for inspection and detection technologies.

Allows an electric utility to own, operate, lease, plan, construct, install, maintain, and replace broadband facilities, including middle mile infrastructure, to help facilitate the development of and investment in broadband facilities and services to rural, unserved, underserved, and urban communities throughout the State. (SD1)

Specifies that anxiety and emotional disorders are disabilities for which service animals may be trained to assist. Permits animals that provide emotional support to qualify as service animals.

Extends the offense of false labeling of Hawaii-grown coffee to include roasted coffee. Imposes $10,000 fine for false-labeling of Hawaii-grown roasted coffee.

Establishes a general excise tax withholding requirement on payments to loan-out companies for services performed in Hawaii for persons claiming the motion picture, digital media, and film production income tax credit (income tax credit). Requires taxpayers claiming the income tax credit to submit a sworn statement and verification review to the Department of Business, Economic Development, and Tourism (DBEDT) only if qualified production costs exceed $1,000,000. Requires reports by DBEDT to the Legislature on the income tax credit to identify the dollar amount claimed, name of company, and name of program claiming the credit. Extends the period during which excess income tax credits may be claimed to December 31, 2032. Requires qualified productions that claim the income tax credit to withhold a certain amount and remit that amount within thirty calendar days to the Department of Taxation (DOTAX) to the credit of the general excise tax account of the loan-out company. Amends the uses of the Tax Administration Special Fund. Allows DOTAX to establish four full-time equivalent tax auditor positions to examine claims for the income tax credit and other tax expenditures and to establish application processing fees. (SD1)

Requires each county police department to collect certain data regarding police stops, uses of force, and arrests, and submit to the legislature annual reports.

Requires manufacturers of loT devices to equip the devices with reasonable security features regarding information collected, unauthorized access, or the destruction or use of the devices.

Prohibits the harvesting of aquatic life in the State for commercial aquarium purposes, regardless of the method of collection.