Sen. Maile Shimabukuro

Amends the income tax credit for expenses for household and dependent care services necessary for gainful employment by increasing the taxpayer's applicable percentage of employment-related expenses and dollar limit on amounts creditable that constitute the tax credit. Requires the Department of Taxation to make annual adjustments for inflation to the adjusted gross income thresholds and dollar limits on amounts creditable. Applies to taxable years beginning after 12/31/2019. Effective 7/1/2050. (SD1)

Adds the chairperson of the Hawaiian Homes Commission or the chairperson's designee to serve as an ex officio, voting member of the Commission on Water Resource Management.

Appropriates funds for (4.0) FTE positions for services and programs at the University of Hawaii at Manoa Native Hawaiian Student Services. Effective 7/1/2050. (SD1)

Amends the formula for the amount of transient accommodations tax to be collected from time shares by increasing the base on which time share occupancy is taxed from one-half of the gross daily maintenance fees paid by the owner and attributable to the time share unit to an amount equal to all of those fees. Effective 1/1/2020. (SD2)

Repeals the requirement that the auditor conduct an annual review of certain rapid transportation authorities in the State. Repeals the requirements that the comptroller verify the capital costs of a locally preferred alternative for a mass transit project and submit a certification statement to the department of budget and finance for the allocation of funds from the mass transit special fund. Repeals the requirement that the senate president and house speaker each appoint 2 non-voting, ex-officio members to the board of directors of certain rapid transportation authorities. Effective 7/1/2050. (SD3)

Establishes a collective bargaining unit for graduate student assistants employed by the University of Hawaii. Takes effect on 1/1/2051. (SD1)

Prohibits vehicle lessors from renting, leasing, or offering for rent or lease, vehicles subject to a manufacturer's recall, until appropriate repairs are made. Defines peer-to-peer vehicle sharing related terms. Requires persons in the peer-to-peer vehicle sharing organization business to register with the director of taxation. Effective 7/1/2050. (SD2)

Prohibits state and county law enforcement agencies from complying with federal immigration detainers or honoring requests for non-public information unless specifically required to do so by a warrant signed by a judge or provisions of federal, state, or county law. Effective 7/1/2050. (SD1)

Establishes a grant program to assist lessees on Hawaiian home lands with cesspool upgrade, conversion, or connection costs. Establishes that a recipient of a cesspool upgrade grant shall not be eligible for the cesspool upgrade, conversion, or connection income tax credit and vice versa. Appropriates moneys for the grant program. Effective 7/1/2050. (SD2)