Establishes comprehensive standards for the department of education related to school bus services to ensure reasonable accommodation, equitable access, timely communication, and accountability.
Establishes the public employee health benefits working group to investigate the feasibility of establishing and offering a fully self-insured health benefits plan with no deductible or monthly premium cost to state and county public employees. Requires a report to the Legislature.
Taxes capital gains income at the same rate as ordinary income.
Repeals existing law that preempted local ordinances or regulations that regulate the sale of cigarettes, tobacco products, and electronic smoking devices and nullified and voided any conflicting local laws and regulations. Allows counties to adopt ordinances that regulate the sale of cigarettes, tobacco products, and electronic smoking devices that do not conflict with and are more stringent than the state law that governs smoking.
Requires certain owners and occupants of properties located in hazardous fire areas to maintain effective firebreaks within thirty feet of the property and to practice other fire prevention activities. Establishes the Community Fuels Reduction Project to be administered by the Department of Land and Natural Resources. Declares that the general fund expenditure ceiling is exceeded. Makes an appropriation to the Department of Land and Natural Resources for the Community Fuels Reduction Project. Beginning with fiscal year 2025-2026 and each fiscal year thereafter, requires the Department of Land and Natural Resources to establish the Community Fuels Reduction Project as a separate line item within the Department's budget.
Requires defendants convicted of causing the death or disability of a parent or legal guardian of a minor child by the operation of a vehicle while under the influence of an intoxicant to make restitution in the form of financial support to each child of the victim.
Establishes the Hawaiʻi Teacher Apprenticeship Program, to be administered by the Hawaiʻi Teacher Standards Board, to support, recruit, develop, and retain teachers for Hawaiʻi's public schools. Appropriates funds.
Exempts medical and dental services provided by health care providers to patients who receive Medicaid, Medicare, or TRICARE benefits from the general excise tax. Applies to taxable years beginning after 12/31/2024.
Adds a cap for the amount of tax credits for research activities that an eligible taxpayer and the taxpayer's related entities may receive per taxable year. Requires a qualified high technology business to be registered to do business in the State and be a small business in order to be eligible for the tax credit. Consolidates the survey and certification requirements for tax credits for research activities. Amends the annual aggregate cap on tax credits for research activities that the Department of Business, Economic Development, and Tourism may certify. Requires certification of the tax credits for research activities on a first-come, firstserved basis to be based on the date that a complete application is received, subject to certain conditions. Extends from December 31, 2025 to December 31, 2030, the sunset date for tax credits for research activities.
Lengthens the contracts for charter schools from five years to ten years.
