Establishes the photo red light imaging detector systems program. Authorizes counties to administer the program. Requires fines collected for violations on a county highway to be transmitted to the appropriate county after expenses are deducted.
Requires any tax preparer with a preparer tax identification number issued by the Internal Revenue Service to furnish the preparer's tax identification number on any return or claim for refund as required by the Department of Taxation. Authorizes the Department of Taxation to require preparer tax identification number disclosure on any form or document and provides penalties for failure to comply. Effective upon approval; provided that tax return preparers shall not be liable for penalties prior to January 1, 2020.
Reinstates certain liability exceptions for county lifeguards.
Provides appropriations for collective bargaining cost items for Unit (9) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit's exclusive representative for fiscal biennium 2019-2021.
Makes appropriations for claims against the State, its officers, and its employees.
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.
Clarifies that the award of a specific grant-in-aid in Act 54, Session Laws of Hawaii 2018, was to the Kauai Habitat for Humanity, Inc.
Amends the rules for sourcing the sales factor for net income tax to impose market sourcing for sales of other than tangible personal property. Provides specific rules for intangibles and services.
Transfers certain fines and forfeitures collected for uncontested traffic infractions to the counties.
Provides to a taxpayer who hires an individual with a disability a nonrefundable tax credit for the 6-month period after the individual is initially hired by the taxpayer.
