Sen. Lynn DeCoite

Maddy summaryThis Senate Concurrent Resolution (SCR 121) requests Hawaii's Department of Business, Economic Development, and Tourism to form a Tourism and Gaming Working Group. The group will review past gaming legislation, develop a policy framework for potential economic growth and tax revenue, examine gaming at the New Aloha Stadium Entertainment District, and assess how gaming could support tourism efforts. The working group must submit findings and recommendations to the Legislature by 2027, with the group dissolving on June 30, 2028. The resolution does not legalize gaming but seeks stakeholder input to inform future legislative decisions.

Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023. Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's film industry to qualify for the credit; requiring qualified production costs of a taxpayer that exceed $1,000,000 to be certified by a CPA, rather than via tax opinion; increasing the aggregate cap amount on credits allowed in any given year, ramped down by one-sixth over five years beginning on 1/1/2028; and including broadcast and streaming platform productions under the credit. Applies the GET rate for manufacturers to productions. Exempts from the GET amounts received by a motion picture project employer from a client equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Repeals certain tax exemptions and the Motion Picture, Digital Media, and Film Production Income Tax Credit on 1/1/2033. Appropriates funds. Effective 7/1/3000. (HD2)

Authorizes the Division of Animal Industry of the Department of Agriculture to adopt, amend, and repeal rules to develop an assessment and approval process to import and move aquatic livestock in the State. Requires the Aquaculture Program to develop a biological aquatic risk-based framework and biocontainment standards for the aquatic livestock assessment and approval process. Appropriates funds. Effective 7/1/3000. (HD1)

Appropriates funds to the Hawaii Technology Development Corporation to assist small businesses with technology enablement and develop project management software to simplify the facilitated application process for small businesses. Requires a report to the Legislature. Effective 7/1/3000. (HD1)

Amends the definition of "eligible business activity" for State Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone to the final consumer, the processing of value-added agricultural products grown within an enterprise zone, the provision of professional services by health care professionals in health-care-related sectors, the use of advanced manufacturing to produce products, or the development of cybersecurity technology. Extends the eligibility period of the state business tax credit and general excise tax exemption for qualified businesses within state enterprise zones from 7 years to 9 years. Extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products from 10 years to 12 years. Makes the extension of the state business tax credit eligibility period applicable to taxable years beginning after 12/31/2025. Makes the extension of the general excise tax exemption eligibility period take effect on 1/1/2027. Effective 7/1/3000. (HD1)

Maddy summarySB 298 proposes to appropriate funds to the Department of Human Services. These funds are specifically designated to increase financial support for Medicaid in-home services, directly affecting individuals who receive these services. The bill aims to enhance the resources available for in-home care through Medicaid. It is currently set to become effective on July 1, 3000.

Establishes within the Department of Transportation a three-year Molokai Air Carrier Subsidy Pilot Program to provide subsidies to airlines operating out of Molokai Airport. Appropriates funds. Effective 7/1/3000. (HD1)

Maddy summarySCR 40 is a non-binding Senate Concurrent Resolution requesting the Hawaii Technology Development Corporation (HTDC) to prioritize advanced manufacturing and cybersecurity support for local manufacturers. It asks HTDC to identify programs, funding, and workforce development resources to help manufacturers adopt technologies like AI and robotics (advanced manufacturing) and strengthen cybersecurity protections. This would directly benefit small-to-medium Hawaiian manufacturers by enabling them to expand production, lower costs, and develop new products. The resolution emphasizes leveraging Hawaii's military presence for cybersecurity collaboration and aims to reduce import reliance while improving economic sustainability. (Note: As a resolution, it does not create law but directs HTDC's focus.)

Maddy summarySB 328 creates a state income tax credit for farmers who convert dairy farms to hog farms, covering capital infrastructure costs like building modifications. It directly affects dairy farmers planning such conversions by reducing their tax burden for eligible expenses. The credit becomes effective July 1, 3000, as specified in the bill's abstract. This policy change provides a financial incentive for agricultural land-use shifts without altering existing tax rates or creating new regulatory requirements.

Maddy summarySCR 50 is a concurrent resolution urging the University of Hawaii President and Board of Regents to establish a Bachelor of Science in Nursing (BSN) program at the University of Hawaii Maui College. It directly affects Maui residents and nursing students who currently face barriers accessing BSN education locally, as most must travel to Oahu or enroll in out-of-state programs. The resolution cites Maui's growing healthcare needs and available clinical placements as key reasons to create a local pathway for advanced nursing education. It does not create new law but formally requests the university allocate resources for faculty, curriculum, and facilities to develop the program.