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.
Requires an independent evaluation of a child's parents before a child is returned to the child's family home, under certain conditions. Clarifies the purpose of the child protective act. Allows certain contact between grandparents and a child in foster care. Provides a child's biological grandparents with certain rights and duties. Amends the definition of "aggravated circumstances". Includes grandparents under the definition of "family". Amends definition of "incapacitated person". Expands the factors to be considered when providing a child with a safe family home to include evaluations conducted by an independent provider with certain specialized training. Establishes certain requirements for interviewees, documentation, and assessments by DHS. Requires foster placement preference to be given to relatives, if it is in the best interest of the child. Establishes certain requirements for DHS when conducting investigations. Establishes written response requirements for DHS to a complainant after child abuse or neglect investigation. Specifies that a department social worker shall be unbiased and reflect no prejudice in their professional assessments.
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.
Increases the low-income household renters' income tax credit. Applies to taxable years beginning after 12/31/2022.
Provides public employees with up to 2 hours of paid leave each calendar year to attend a scheduled physical examination with a licensed physician.
Increases the Motion Picture, Digital Media, and Film Production Income Tax Credit for qualified productions when certain percentages of its below-the-line positions are persons who file income tax returns in the State.
