Establishes a grant program for drainage system maintenance and flood mitigation measures in residential areas, to be administered by the Board of Land and Natural Resources. Appropriates funds. Effective 7/1/3000. (HD1)

Provides that a determination of personal liability for another person's unpaid general excise taxes is an assessment subject to the due process procedures and appeals available for other assessments.

Clarifies that the Preschool Open Doors Program is open to all children, including children in foster care, who meet the eligibility requirements of the program.

Establishes the Board of Education Internal Audit Office to conduct program and fiscal evaluations of the Department of Education's key strategic initiatives to identify program improvements and provide other benefits. Requires the Board of Education to establish a standing committee with a scope that includes audit-related responsibilities. Appropriates moneys.

Requires the Auditor to conduct an audit of the Department of Education focusing on financial efficiency and administrative overhead costs affecting department of education schools on the island of Oahu.

Establishes the Hawaii Micro-Lending Credit Enhancement Program within the Department of Business, Economic Development, and Tourism to expand micro-lending capacity by providing statefunded loan loss reserves or other credit enhancement that absorbs first losses on qualified micro-loans made by participating lenders to Hawaii small businesses. Allows borrower fees and state matching contributions to capitalize lender-held loan loss reserve accounts. Establishes the Hawaii Micro-Lending Credit Enhancement Special Fund. Requires reports to the Legislature. Appropriates funds.

Short form bill relating to the University of Hawaii.

Exempts county elected officials, county candidates, and county candidate committees from the prohibition on receiving contributions from a lobbyist during a state legislative session.

Exempts certain positions in the Developmental Disabilities Division of the Department of Health and Hawaii State Hospital from civil service. Authorizes the Director of Health to appoint two additional associate administrators and two project managers for the Hawaii State Hospital or a secure psychiatric rehabilitation facility.

Requires the Department of Land and Natural Resources to transfer certain lands to the Department of Agriculture and Biosecurity.

Requires the Department of Education to establish an electronic dashboard on its website that details the status of repair projects at all department schools.

Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Increases the annual aggregate cap for the research activity tax credit.

Beginning 1/1/2027, increases the tip credit amount to equal twenty-five per cent of the minimum wage. Requires the Department of Labor and Industrial Relations to annually calculate the adjusted tip credit amount.

Appropriates funds to the judiciary for services contracted with community-based organizations that deliver essential services, streamline judicial processes, and support the judiciary's capacity to effectively meet the needs of vulnerable households.

Establishes the Department of Housing. Places the Hawaii Community Development Authority, Hawaii Housing Finance and Development Corporation, Office of Planning and Sustainable Development, and Hawaii Public Housing Authority within the Department of Housing for administrative purposes. Replaces the Director of Business, Economic Development, and Tourism with the Director of Housing on the Hawaii Community Development Authority. Effective 7/1/2050.

Adds the penalty of vehicle impoundment to violations of reckless driving and for failure to present a valid driver's license, motor vehicle or liability insurance identification card, or certificate of registration.

Amends section 2 of Act 307, SLH 2022, to revise tax map key numbers and the conveyance process by which identified properties are to be conveyed to the Department of Education pursuant to Act 307.

Requires the Board of Education to update content and performance standards to reinstate the Presidential Fitness Test.

Requires cash transactions to be rounded up or down to the nearest 5 cents. Requires cash transactions that total $0.01 or $0.02 to be rounded up to $0.05. Exempts transactions in which payment is made by demand or negotiable instrument, electronic fund transfer, check, gift card, money order, credit card, or other like instrument or method.

Clarifies the scope of the Department of Education's harm-to-students registry by providing that contractors and volunteers are included only if their roles involves close contact with students, and by excluding K-12 students.

Requires the Statewide Office on Homelessness and Housing Solutions to establish a permanent Return-to-Home Program to return homeless individuals in the State to families and relatives in their home states. Requires the Office to report to the Legislature. Appropriates funds.

Requires the department of education to equip all classroom doors with interior locks, maintain a public address system, feature an emergency access route, and maintain fire alarms. Mandates the establishment of a school emergency management plan. Requires schools to conduct regular testing and emergency preparedness drills. Appropriates funds.

Clarifies that references to the base amount in section 41, Internal Revenue Code of 1986, as amended, shall not apply to the tax credit for research activities, and that the tax credit for qualified research expenses may be claimed without regard to expenses in previous years. Increases the annual cap on the total amount of credits that may be certified by the Department of Business, Economic Development, and Tourism.

Appropriates funds for capital improvement projects in the 9th senatorial district.

Establishes a grant program for drainage system maintenance and flood mitigation measures in residential areas, to be administered by the Board of Land and Natural Resources. Appropriates funds. Effective 7/1/3000. (HD1)

Provides that a determination of personal liability for another person's unpaid general excise taxes is an assessment subject to the due process procedures and appeals available for other assessments.

Clarifies that the Preschool Open Doors Program is open to all children, including children in foster care, who meet the eligibility requirements of the program.

Establishes the Board of Education Internal Audit Office to conduct program and fiscal evaluations of the Department of Education's key strategic initiatives to identify program improvements and provide other benefits. Requires the Board of Education to establish a standing committee with a scope that includes audit-related responsibilities. Appropriates moneys.

Requires the Auditor to conduct an audit of the Department of Education focusing on financial efficiency and administrative overhead costs affecting department of education schools on the island of Oahu.

Establishes the Hawaii Micro-Lending Credit Enhancement Program within the Department of Business, Economic Development, and Tourism to expand micro-lending capacity by providing statefunded loan loss reserves or other credit enhancement that absorbs first losses on qualified micro-loans made by participating lenders to Hawaii small businesses. Allows borrower fees and state matching contributions to capitalize lender-held loan loss reserve accounts. Establishes the Hawaii Micro-Lending Credit Enhancement Special Fund. Requires reports to the Legislature. Appropriates funds.

Short form bill relating to the University of Hawaii.

Exempts county elected officials, county candidates, and county candidate committees from the prohibition on receiving contributions from a lobbyist during a state legislative session.

Exempts certain positions in the Developmental Disabilities Division of the Department of Health and Hawaii State Hospital from civil service. Authorizes the Director of Health to appoint two additional associate administrators and two project managers for the Hawaii State Hospital or a secure psychiatric rehabilitation facility.

Requires the Department of Land and Natural Resources to transfer certain lands to the Department of Agriculture and Biosecurity.

Requires the Department of Education to establish an electronic dashboard on its website that details the status of repair projects at all department schools.

Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Increases the annual aggregate cap for the research activity tax credit.

Beginning 1/1/2027, increases the tip credit amount to equal twenty-five per cent of the minimum wage. Requires the Department of Labor and Industrial Relations to annually calculate the adjusted tip credit amount.

Appropriates funds to the judiciary for services contracted with community-based organizations that deliver essential services, streamline judicial processes, and support the judiciary's capacity to effectively meet the needs of vulnerable households.

Establishes the Department of Housing. Places the Hawaii Community Development Authority, Hawaii Housing Finance and Development Corporation, Office of Planning and Sustainable Development, and Hawaii Public Housing Authority within the Department of Housing for administrative purposes. Replaces the Director of Business, Economic Development, and Tourism with the Director of Housing on the Hawaii Community Development Authority. Effective 7/1/2050.

Adds the penalty of vehicle impoundment to violations of reckless driving and for failure to present a valid driver's license, motor vehicle or liability insurance identification card, or certificate of registration.

Amends section 2 of Act 307, SLH 2022, to revise tax map key numbers and the conveyance process by which identified properties are to be conveyed to the Department of Education pursuant to Act 307.

Requires the Board of Education to update content and performance standards to reinstate the Presidential Fitness Test.

Requires cash transactions to be rounded up or down to the nearest 5 cents. Requires cash transactions that total $0.01 or $0.02 to be rounded up to $0.05. Exempts transactions in which payment is made by demand or negotiable instrument, electronic fund transfer, check, gift card, money order, credit card, or other like instrument or method.

Clarifies the scope of the Department of Education's harm-to-students registry by providing that contractors and volunteers are included only if their roles involves close contact with students, and by excluding K-12 students.

Requires the Statewide Office on Homelessness and Housing Solutions to establish a permanent Return-to-Home Program to return homeless individuals in the State to families and relatives in their home states. Requires the Office to report to the Legislature. Appropriates funds.

Requires the department of education to equip all classroom doors with interior locks, maintain a public address system, feature an emergency access route, and maintain fire alarms. Mandates the establishment of a school emergency management plan. Requires schools to conduct regular testing and emergency preparedness drills. Appropriates funds.

Clarifies that references to the base amount in section 41, Internal Revenue Code of 1986, as amended, shall not apply to the tax credit for research activities, and that the tax credit for qualified research expenses may be claimed without regard to expenses in previous years. Increases the annual cap on the total amount of credits that may be certified by the Department of Business, Economic Development, and Tourism.

Appropriates funds for capital improvement projects in the 9th senatorial district.