Requires marketplace providers to collect general excise and use tax on taxable retail sales that the marketplace provider facilities for marketplace participants to customers after a certain threshold. Applies to taxable years after December 31, 2016.
Transfers all upkeep and maintenance responsibilities for the state capitol and its grounds and facilities, including all full-time equivalent positions and funding necessary for salaries and maintenance, to the sergeant-at-arms of the senate and house of representatives, respectively.
Requires pharmacy benefit managers to notify contracting pharmacies of changes to maximum allowable costs by the National Drug Code fifteen days prior to the change. Requires pharmacy benefit managers to disclose where an equivalent drug can be obtained at or below the maximum allowable cost, when a maximum allowable cost appeal is upheld on appeal. Requires pharmacy benefit managers to: allow contracting pharmacies to reverse and rebill claims if the pharmacy benefit manager establishes a maximum allowable cost that is denied on appeal; and pay the difference to the contracting pharmacies. Permits contracting pharmacies to decline to dispense a drug if the reimbursement is less than the acquisition cost. Permits the insurance commissioner to suspend a pharmacy benefit manager's certification if the manager does not comply with state law. Requires the Department of Health to annually report to the legislature and any other state agency on appeals and disposition.
Requires the Department of Education to set a standard for retention of student records of not less than 100 years. Allows the Department of Education to partner with the Hawaii Correctional Industries Program to establish a three-year student records modernization pilot project.
Exempts from the general excise tax the value or gross income derived from the sale of agricultural products. (SD1)
Establishes a new child tax credit of $1,000 and changes percentages of costs for household and dependent care services that may be claimed as tax credits by families in certain income brackets. (SD1)
Allows new farmers to receive income tax credits for purchasing or renting agricultural assets through December 31, 2023. Sets out eligibility requirements to qualify as a new farmer.
Appropriates funds for the Healthy Aging Partnership Program to further the program's important role in improving the health and well-being of Hawaii's kupuna.
Authorizes the issuance of GO bonds and appropriates funds for the planning, designing, and constructing of a livestock feed mill. (SD1)
