Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit. Caps the state low-income housing tax credit at fifty per cent of the federal low-income housing tax credit. Takes effect on 07/01/2050. (SD1)
Sponsored bills
Requires each county to use a portion of its highway beautification fee revenues for cleanup of improper tire disposal sites. Appropriates funds from the special account in the environmental management special fund to each county for cleanup of improper tire disposal sites. Requires each county to report to the legislature statistics on the number of improperly disposed tires collected. (SD1)
Authorizes the issuance of employer-sponsored high deductible health plans, if certain conditions are met. Requires maintenance of health savings accounts in conjunction with high deductible health plans. Specifies that employers and insurers that buy or sell high deductible health plans remain subject to the Prepaid Health Care Act. Effective 7/1/2050. Repeals 6/30/2022. (SD1)
Exempts affordable housing units, additions to existing dwelling units, accessory dwelling units, ohana dwelling units, and affordable housing projects developed by the Hawaii Public Housing Authority from school impact fee requirements. Effective 7/1/2051. (SD2)
Clarifies Hawaii's employment security law for independent contractors by requiring the consideration of twenty factors by the Department of Labor Industrial Relations when determining whether an individual is considered an independent contractor. Requires the Director of Labor and Industrial Relations to report to the Legislature prior to the Regular Session of 2018 regarding guidelines developed by the unemployment insurance coverage committee. Requires an annual report to the Legislature regarding covered employment determinations. Takes effect 1/7/2059. (SD2)
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity losses do not apply with respect to claims from the state low-income housing tax credit. Effective 7/1/2050. (SD2)