Sen. Donovan Dela Cruz

Includes structures, machinery, equipment, and capital assets in the definition of capital infrastructure costs. Sets a new maximum amount of capital infrastructure tax credits that may be issued in any taxable year per qualified infrastructure tenant. Specifies that excess tax credits may be carried forward. Specifies that special purpose entities may qualify as a qualified infrastructure tenant. Prohibits the qualified infrastructure tenant, together with all special purpose entities, from claiming any credit in any one year that exceeds $2,500,000. Provides penalty for failure to timely file required information. (SD1)

Establishes the vocational education out-of-school program. Establishes the vocational education program special fund. Makes an appropriation.

Removes the one-year residency requirement for all appointed officers who are department heads and deputies or assistants to a department head. (SB1298 HD1)

Requires health care facilities to use transport services from an air ambulance that is contracted with the patient's health carrier when transferring the patient to another health care facility via air ambulance, except under certain conditions. Requires notification if a non-contracted air ambulance service is utilized. (SD1)

Provides exemptions from vehicle registration, safety inspection, and driver licensure requirements for marine terminal equipment operating on roads between Sand Island parkway and Sand Island access road. Allows the operation of marine terminal equipment between Sand Island parkway and Sand Island access road. (SD2)

Allows hosting platforms registered with the department of taxation to act as tax collectors on behalf of the short-term rental lodging operators and applies the general excise tax on short-term rental lodging. Requires hosting platforms to report detailed operator information, including addresses and number of booking transactions, with the filing of tax returns and requires short-term rental lodging operators to keep records of each booking transaction for a period of at least three years. Limits the number of short-term rental lodging units that can be registered by any one operator and sets a cap of the number of nights permitted. Creates a surcharge on short-term rental lodging in the State to fund supportive services for Hawaii's homeless.

Creates an exclusion from income tax for the first $50,000 of income earned by farmers whose gross income is $200,000 or less. (SD1)

Requires the Department of Agriculture, in cooperation with the Office of the Governor, to develop a strategic plan to double local food production and increase food exports by 2020. Requires the Department of Agriculture to submit the strategic plan to the Legislature prior to the Regular Session of 2018 to codify the strategic plan and benchmarks. Makes an appropriation. (SB624 HD1)

Establishes the Hawaii airport authority. Transfers the administration of airports and the general aviation commuter portions of other airports to the Hawaii airport authority. Makes an appropriation.

Requires that in order to qualify for the renewable energy technologies income tax credit, solar water heater systems meet the standards for solar water heater systems established by the public utilities commission. Requires the public utilities commission to establish standards for hot water heater systems that are ENERGY STAR qualified and listed or systems certified to the Solar Rating and Certification Corporation (SRCC) standard 3000. Applies to taxable years beginning after 12/31/2017.