Establishes a refundable income tax credit equal to twenty per cent of the federal child tax credit allowed and properly claimed on a taxpayer's federal tax return. Applies to taxable years beginning after 12/31/2020.
Repeals election days as designated state holidays. Provides up to 8 hours of paid leave on even-numbered years for public employees whose contract terms extend beyond 6/30/2022, and include election days as paid holidays.
Requires the department of land and natural resources, in conjunction with the counties, to develop an invasive species flood control plan to prevent, contain, and mitigate hazardous tree growth impacting streams and waterways. Requires submittal of the plan to the legislature prior to the 2022 regular session.
Changes the assessment of the state fuel tax from a specified cents per gallon to the greater of a specified cents per gallon or a specified percentage of the wholesale price per gallon to the retailer, subject to a minimum monetary amount of tax based upon the tax paid by certain retailers. Effective 7/1/2023.
Includes e-liquid and electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Repeals certain provisions of the Hawaii Revised Statutes relating to electronic smoking devices.
Establishes a remote work transition grant program within DBEDT to assist businesses in converting to virtual offices or building remote work capabilities. Appropriates funds.
Allows a penalty of up to $5,000 for the fourth or subsequent violations of the motor carrier law within one calendar year.
Increases the amount of tax credit allowable for household and dependent care services from $2,400 to $4,800 for a qualifying individual and from $4,800 to $9,600 for two or more qualifying individuals.
Clarifies implied consent law to make an exception for giving a breath, blood, or urine test pursuant to a search warrant or any other basis permissible under the Constitution of the State of Hawaii and state law.
Authorizes the Hawaii housing finance and development corporation to reimburse any qualified person or firm for any predevelopment costs of certain affordable rental housing projects. Includes reimbursement for predevelopment costs for certain affordable rental housing projects among the permissible uses of dwelling unit revolving fund and rental housing revolving fund moneys.
