Requires home schooled students to participate in certain annual in person tests at the public school that the student would otherwise be required to attend.

Allows the Department of Hawaiian Home Lands to assume historic preservation review of the effect of any proposed project for lands under its jurisdiction except for projects affecting properties listed or nominated for inclusion in the Hawaii register of historic places or the national register of historic places.

Amends the Hawaii Community College Promise Program (Hawaii promise) to exclude grants, scholarships, and other funding sources from the calculation of Hawaii promise awards, allowing students to apply such funds toward indirect costs, including housing, food, and other living expenses, to reduce financial barriers and support student success. Addresses the change in federal law regarding Pell Grants. Changes Hawaii promise from being a last-dollar award.

Requires all state building construction begun on or after 7/1/2026 to provide at least 1 universal changing accommodation in each public restroom designated as a family or assisted-use restroom, where feasible.

Appropriates funds for capital improvement projects in the nineteenth representative district.

Exempts certain positions within the State Historic Preservation Division and Commission on Water Resource Management within the Department of Land and Natural Resources from the state civil service law.

Clarifies that the value of property or services is a grading factor for theft offenses that does not require proof of a culpable mental state. Increases theft threshold amounts.

Increases the offense of habitual property crime from a class C felony to a class B felony. Increases the sentencing structure for convictions of habitual property crime.

Requires condominium association directors and officers to complete certain educational requirements within ninety days of election or appointment. Establishes a regulatory framework for the licensure of condominium association managers.

Establishes a Royal Mausoleum Commission within the Department of Land and Natural Resources to develop and implement policy for the preservation, operation, and outreach of Mauna Ala. Allows the Royal Mausoleum Commission to make rules as necessary, employ staff, and receive private or federal funds. Requires the Royal Mausoleum Commission to report annually to the Legislature. Requires the Legislature to appropriate sufficient funds to support the Royal Mausoleum Commission.

Subjects a person who controls, operates, or manages plants or facilities for conveying, distributing, and transmitting water for irrigation and other purposes for public use to regulation by the Public Utilities Commission.

Establishes a Labor Day tax credit for employers of construction workers. Requires any employer of a construction worker to pay the construction worker at a rate that is twice the worker's regular rate of pay for any work performed on Labor Day.

Permits, under certain circumstances, a previously permitted or authorized activity challenged as being subject to environmental review to continue while the applicable agency or applicant conducts an environmental assessment, prepares an environmental impact statement, or determines whether the activity is exempt. Effective 7/1/3000. (HD2)

Requires the Department of Taxation to accept, evaluate and make determinations on offers in compromise under certain conditions, including for offers requiring the Governor's approval. Amends the income tax and general excise tax statute of limitation periods for collection or commencement of proceedings to six years, except in cases of false or fraudulent returns, or intent to evade tax. Effective 1/1/2027.

Establishes an occupational licensing task force to identify the ways in which state regulation of occupational licensure may be reformed to lessen the barrier of entry to fields of gainful employment while ensuring consumers remain protected. Imposes a reporting requirement. Appropriates funds.

Defines "portable solar generation device" and establishes certain requirements for their regulation and use exclusively within units in condominiums organized pursuant to Chapter 514B, HRS. Requires the Public Utilities Commission to establish an online registration system. Clarifies that portable solar generation devices are subject to certain approval procedures for installation in condominiums. Requires reports to the Legislature.

Establishes the Hawaii Small Business Innovation Research Matching Program within the Hawaii Technology Development Corporation to provide matching grants to Hawaii-based companies that have received federal Small Business Innovation Research or Small Business Technology Transfer awards. Establishes the Science, Technology, Engineering, and Mathematics Education Outreach Program within HTDC to be administered in collaboration with the Department of Education to require participants in the Hawaii Small Business Innovation Research Matching Program to deliver presentations to public school students in the State. Requires HTDC to submit annual reports to the Legislature. Appropriates funds.

Establishes a temporary working group to study the current capacity of state utility services, the expected lifespan of existing coastline utility infrastructure, and the financial implications of necessary expansions. Requires a report to the Legislature.

Restores the provision that makes references to the Internal Revenue Code's base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.

Requires operators of digital asset kiosks to have requisite licenses or registrations; make annual reports to the Department of Commerce and Consumer Affairs; limit transaction amounts for new consumers; provide disclosures, receipts, and customer service contact information to all consumers; and cooperate with the Department of Commerce and Consumer Affairs and applicable law enforcement agencies in the investigation of fraudulent transactions. Authorizes the Department of Commerce and Consumer Affairs to investigate and take enforcement actions against operators. Extends joint liability to businesses or establishments wherein digital asset kiosks are located that are determined to have processed a fraudulent transaction or a transaction for which an operator is found to be liable.

Requires the Public Utilities Commission to conduct a proceeding to study and implement the Smart Imports Program. Establishes the Smart Imports Program and requires electric utilities to offer excess electricity to consumers during daylight hours at cost for any legal purpose beginning January 1, 2028. Requires the Public Utilities Commission to adopt rules and establish penalties.

Appropriates funds for capital improvement projects in the 4th senatorial district.

Authorizes the waiver of certain healthcare worker licensure requirements during emergencies. Requires an annual report to the legislature.

Reduces the minimum revenue requirement that the Department of Education must recover through school meal charges in department schools.

Requires home schooled students to participate in certain annual in person tests at the public school that the student would otherwise be required to attend.

Allows the Department of Hawaiian Home Lands to assume historic preservation review of the effect of any proposed project for lands under its jurisdiction except for projects affecting properties listed or nominated for inclusion in the Hawaii register of historic places or the national register of historic places.

Amends the Hawaii Community College Promise Program (Hawaii promise) to exclude grants, scholarships, and other funding sources from the calculation of Hawaii promise awards, allowing students to apply such funds toward indirect costs, including housing, food, and other living expenses, to reduce financial barriers and support student success. Addresses the change in federal law regarding Pell Grants. Changes Hawaii promise from being a last-dollar award.

Requires all state building construction begun on or after 7/1/2026 to provide at least 1 universal changing accommodation in each public restroom designated as a family or assisted-use restroom, where feasible.

Appropriates funds for capital improvement projects in the nineteenth representative district.

Exempts certain positions within the State Historic Preservation Division and Commission on Water Resource Management within the Department of Land and Natural Resources from the state civil service law.

Clarifies that the value of property or services is a grading factor for theft offenses that does not require proof of a culpable mental state. Increases theft threshold amounts.

Increases the offense of habitual property crime from a class C felony to a class B felony. Increases the sentencing structure for convictions of habitual property crime.

Requires condominium association directors and officers to complete certain educational requirements within ninety days of election or appointment. Establishes a regulatory framework for the licensure of condominium association managers.

Establishes a Royal Mausoleum Commission within the Department of Land and Natural Resources to develop and implement policy for the preservation, operation, and outreach of Mauna Ala. Allows the Royal Mausoleum Commission to make rules as necessary, employ staff, and receive private or federal funds. Requires the Royal Mausoleum Commission to report annually to the Legislature. Requires the Legislature to appropriate sufficient funds to support the Royal Mausoleum Commission.

Subjects a person who controls, operates, or manages plants or facilities for conveying, distributing, and transmitting water for irrigation and other purposes for public use to regulation by the Public Utilities Commission.

Establishes a Labor Day tax credit for employers of construction workers. Requires any employer of a construction worker to pay the construction worker at a rate that is twice the worker's regular rate of pay for any work performed on Labor Day.

Permits, under certain circumstances, a previously permitted or authorized activity challenged as being subject to environmental review to continue while the applicable agency or applicant conducts an environmental assessment, prepares an environmental impact statement, or determines whether the activity is exempt. Effective 7/1/3000. (HD2)

Requires the Department of Taxation to accept, evaluate and make determinations on offers in compromise under certain conditions, including for offers requiring the Governor's approval. Amends the income tax and general excise tax statute of limitation periods for collection or commencement of proceedings to six years, except in cases of false or fraudulent returns, or intent to evade tax. Effective 1/1/2027.

Establishes an occupational licensing task force to identify the ways in which state regulation of occupational licensure may be reformed to lessen the barrier of entry to fields of gainful employment while ensuring consumers remain protected. Imposes a reporting requirement. Appropriates funds.

Defines "portable solar generation device" and establishes certain requirements for their regulation and use exclusively within units in condominiums organized pursuant to Chapter 514B, HRS. Requires the Public Utilities Commission to establish an online registration system. Clarifies that portable solar generation devices are subject to certain approval procedures for installation in condominiums. Requires reports to the Legislature.

Establishes the Hawaii Small Business Innovation Research Matching Program within the Hawaii Technology Development Corporation to provide matching grants to Hawaii-based companies that have received federal Small Business Innovation Research or Small Business Technology Transfer awards. Establishes the Science, Technology, Engineering, and Mathematics Education Outreach Program within HTDC to be administered in collaboration with the Department of Education to require participants in the Hawaii Small Business Innovation Research Matching Program to deliver presentations to public school students in the State. Requires HTDC to submit annual reports to the Legislature. Appropriates funds.

Establishes a temporary working group to study the current capacity of state utility services, the expected lifespan of existing coastline utility infrastructure, and the financial implications of necessary expansions. Requires a report to the Legislature.

Restores the provision that makes references to the Internal Revenue Code's base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.

Requires operators of digital asset kiosks to have requisite licenses or registrations; make annual reports to the Department of Commerce and Consumer Affairs; limit transaction amounts for new consumers; provide disclosures, receipts, and customer service contact information to all consumers; and cooperate with the Department of Commerce and Consumer Affairs and applicable law enforcement agencies in the investigation of fraudulent transactions. Authorizes the Department of Commerce and Consumer Affairs to investigate and take enforcement actions against operators. Extends joint liability to businesses or establishments wherein digital asset kiosks are located that are determined to have processed a fraudulent transaction or a transaction for which an operator is found to be liable.

Requires the Public Utilities Commission to conduct a proceeding to study and implement the Smart Imports Program. Establishes the Smart Imports Program and requires electric utilities to offer excess electricity to consumers during daylight hours at cost for any legal purpose beginning January 1, 2028. Requires the Public Utilities Commission to adopt rules and establish penalties.

Appropriates funds for capital improvement projects in the 4th senatorial district.

Authorizes the waiver of certain healthcare worker licensure requirements during emergencies. Requires an annual report to the legislature.

Reduces the minimum revenue requirement that the Department of Education must recover through school meal charges in department schools.