Sen. Donovan Dela Cruz

Establishes a child care facility contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution a taxpayer makes to a child care facility in the State. Prohibits a taxpayer from claiming both the child care contribution tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019.

Establishes a refundable tax credit for each taxpayer who is employed as an early childhood educator by a child care facility in the State. Defines "child care facility" and "early childhood educator." Applies to taxable years beginning after December 31, 2019.

Establishes a refundable tax credit equal to the average monthly number of children who attend a child care facility operated by a taxpayer, multiplied by an unspecified sum. Applies to taxable years beginning after December 31, 2019.

Establishes a child care resource and referral contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution the taxpayer makes to a child care resource agency or child care referral agency in the State. Prohibits a taxpayer from claiming both the child care contribution tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019.

Convenes a resource management task force to develop plans and a schedule to implement a trail fee pilot program and a commercial tour guide certification program. Appropriates funds.

Expands liability protection for donors to include donations of food and similar donations made directly to needy persons. Authorizes the donation of expired food when the donor reasonably believes in good faith that the food remains fit for human consumption.

Establishes the offense of unlawful shipment of e-liquid products. Includes e-liquid within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Increases the license fee for persons engaged as a wholesaler or dealer of cigarettes and tobacco products. Increases the retail tobacco permit fee for retailers engaged in the retail sale of cigarettes and tobacco products. Requires applicants seeking a retail tobacco permit to specify whether the retailer engages in the retail sale of e-liquid for each place of business for which a permit is sought. Allocates a portion of funds collected in excise taxes on tobacco products to health education and prevention programs about the risks and dangers of the use of electronic smoking devices for youth. Repeals certain provisions relating to electronic smoking devices.

Establishes a collective bargaining unit for graduate student assistants employed by the University of Hawaii.

Establishes a state government realignment commission to periodically review the state executive branch's departments, divisions, and agencies, including functions and services, and submit its findings and recommendations to the legislature.

Directs the Governor to enter into negotiations with the United States Department of Energy to establish a national laboratory in Hawaii. Requires reports to the legislature.