Authorizes the Director of Taxation to exempt a taxpayer whose annual general excise tax liability does not exceed $100 from monthly, quarterly, or semiannual general excise tax filing requirements; provided that the taxpayer files an annual return. Applies to taxable years beginning after 12/31/2022.
Provides automatic step increases in salaries for each year of satisfactory service completed by educational assistants, public school teachers, and principals and vice principals and increases the amount of time available to teachers for collaboration, preparation, and planning. Appropriates funds for the automatic step increases and increase of time for teachers to collaborate and plan. Appropriates funds for various teacher differentials to help address labor shortages in the areas of special education, hard-to-staff geographic locations, and Hawaiian language immersion programs. Effective 7/1/2050 (HD1)
Provides an appropriation for the department of education to provide twenty-one additional hours of professional development for each teacher per calendar year. Effective 12/25/2040. (HD1)
Indefinitely extends the deadline for the Hawaii housing finance and development corporation to renegotiate an existing, or issue a new, ground lease for the Front street apartments affordable housing project before the corporation's requirement to initiate condemnation proceedings is triggered. Effective 7/1/2050. (HD1)
Requires the office of the governor to negotiate the State's fee simple acquisition of the Wahiawa irrigation system on the island of Oahu. Authorizes and appropriates funds for the department of agriculture, agribusiness development corporation, and department of land and natural resources to purchase, repair, and maintain the Wahiawa irrigation system and the associated spillway. Effective 7/1/2050. (HD2)
Makes comprehensive updates to chapter 436E, Hawaii Revised Statutes, regarding acupuncture practitioners to reflect modernized scopes of practice, titles, and licensing and renewal requirements. Beginning with the renewal for the licensing biennium commencing 7/1/2025, requires licensees to obtain thirty hours of continuing education per licensing biennium. Allows the board of acupuncture to issue licenses by reciprocity. Effective 7/1/2060. (HD2)
