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)
Authorizes the appropriate county land use decision-making authority to determine district boundary amendments involving land areas over fifteen acres but less than or equal to fifty acres if the county has adopted an ordinance that meets certain requirements.
Establishes limitations on the mandatory and voluntary work hours for registered nurses and licensed practical nurses. Effective 1/1/2023.
Increases fines for aquarium fishing violations. Clarifies that each ray or shark taken in violation of fishing rights and regulations constitutes a separate offense.
Requires the Public Utilities Commission to render decisions on certain power purchase agreement applications within one hundred and eighty days of the filing of the application. Exempts certain power purchase agreement amendments from the Public Utilities Commission review and approval process. For ratemaking proceedings, requires the Public Utilities Commission to complete its deliberations and issue its decision before six months from the date a public utility has filed its application for approval. Effective June 30, 2022.
Amends penalties for violations of laws and administrative rules governing boating and ocean recreation by aligning penalties with the severity of the prohibited conduct. Clarifies that imposition of civil or criminal penalties does not preclude the imposition of administrative fines.
Prohibits the construction of new farm dwellings on agricultural park lots. Prohibits residence within an unpermitted farm dwelling. Authorizes inspections.
Authorizes the Department of Agriculture to establish agricultural commodity commissions for agricultural commodities produced in the State.
Requires the Department of Education to reimburse the personal expenditure of funds by teachers under certain circumstances.
