Reinstates and extends through the 2032 tax year, the duty of the Department of Agriculture to certify the amount of the Important Agricultural Lands Qualified Agricultural Cost Tax Credit for each taxable year.
Extends the deadline to complete the transfer of the Oahu regional health care system from the Hawaii Health Systems Corporation to the Department of Health. Appropriates moneys.
Authorizes the members of the State Taxation Board of Review to validate the board's actions with a concurrence of the majority of members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board may use in reaching its decisions.
Amends the newborn hearing screening statute to mandate reporting of diagnostic audiologic evaluation results to improve hearing follow-up of infants. Updates definitions and terminology.
Provides appropriations for collective bargaining cost items for the members of Unit (2) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal year 2022-2023.
Provides an appropriation for the department of education to provide twenty-one additional hours of professional development for teachers.
Allows the Department of Taxation to mandate the electronic filing of certain individual, partnership, S-corporation, general excise and transient accommodations tax returns. Requires certain tax return preparers to file returns electronically. Amends the rules for electronic funds transfer to remove the authorization to require electronic funds transfer or electronic filing if the federal government required that person to file or pay electronically. Removes the timeliness requirement from the electronic funds transfer penalty. Removes the authority of the department to charge for certified copies of tax clearances. Amends the statute that mandates tax clearances for liquor license holders. Increases the aggregate cap on late filing penalties from twenty-five per cent to seventy-five per cent. Adds an additional penalty category for late filing of certain informational returns where no tax is due. Clarifies the interest calculations for taxes paid pending appeal. Provides that a partnership, estate, or trust is liable for the required withholding from a nonresident taxpayer's distributive share of income.
Provides that any person qualified as a county lifeguard who renders rescue, resuscitative, or other lifeguard services, without remuneration or expectation of remuneration, on a beach or in the ocean in the scope of the person's employment as a county lifeguard, shall not be liable, and the employing county shall not be liable, for any civil damages resulting from the person's act or omissions while providing rescue, resuscitative, or other lifeguard services, except as may result from the person's gross negligence or wanton acts or omissions.
Amends section 87A-23, Hawaii Revised Statutes, to exclude medicare reimbursement by the State and counties for the spouses of retired employees hired after June 30, 2022.
Consolidates the survey and the certification requirements for the research activities tax credit, requires the certification based on the date a complete application is received subject to certain conditions, and adds a cap for an eligible taxpayer and the taxpayer's related entities.
