Conforms the amount allowable for the Hawaii expenses for household and dependent care services necessary for the gainful employment tax credit to the credit amounts allowed in the federal tax code. Applies to taxable years beginning after 12/31/22.
Amends the definition of "income" to include tips or gratuities for the purposes of determining child and spousal support amounts, assignments, and withholdings.
Establishes and provides moneys for the composting grant program in the Department of Education.
Establishes a five-year income tax credit for general excises taxes paid on qualified aircraft service and maintenance expenses of the qualified taxpayer. Sunsets 12/31/2028.
Establishes an online fantasy sports contests registration and monitoring program under the Department of the Attorney General. Imposes an online fantasy sports contests tax on the gross revenues of registrants. Establishes the Online Fantasy Sports Contests Special Fund and allocates proceeds of the fund to the Department of Education and for the acquisition, designing, construction, reconstruction, improvement, repair, and maintenance of county main and general thoroughfares, highways, and other streets. Exempts registered online fantasy sports contests from state gambling laws. Appropriates funds.
Establishes the Hawaii Lottery and Gaming Corporation for the purpose of conducting and regulating wagering and gaming in the State. Establishes the Lottery and Gaming Special Fund and allocates certain percentages of the fund to various community betterment purposes.
Allows dogs in restaurants at the restaurant owner's or manager's discretion, provided that certain conditions are met.
Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Specifies that sports wagering shall not be considered games of chance or gambling.
Establishes a process, beginning on January 1, 2024, for automatically preregistering or registering University of Hawaii System students who are at least sixteen years old to vote. Effective 1/1/2024.
Expands eligibility for, and automates, the expungement of arrest and conviction records if certain criteria are met, including the lack of a conviction record for a specified time period following the date of an arrest, conviction, or release from incarceration. Requires the Attorney General to issue automatic expungement orders for certain arrests and convictions beginning 12/1/2025. Requires the Judiciary to automatically seal or remove information for certain arrests and convictions from publicly accessible databases beginning 12/1/2025.
