Exempts food and groceries from the general excise tax. Expands a 2024 session law exempting certain medical and dental services to include all medical and dental services.

Requires transient accommodations brokers and any other persons or entities to offer, list, advertise, or display a transient accommodations rental rate that includes all resort fees required for the furnishing of transient accommodations. Requires transient accommodations brokers and any other persons or entities to include all applicable taxes and fees imposed by a government on the stay in the total price to be paid before the consumer reserves the furnishing of transient accommodations. Establishes penalties. Effective 1/1/2026.

Requires the Hawaii Emergency Management Agency to: (1) Adopt the National Incident Management System as the standard for all incident management and emergency response operations; (2) Complete an after-action review for all significant emergency incidents or exercises; (3) Develop and manage position task books; (4) require the use of standardized Incident Command System forms; (5) Maintain accreditation through the Emergency Management Accreditation Program; and (6) Define specific roles and responsibilities for all Incident Command System and emergency operations center positions. Expands training and education qualifications and responsibilities for the Administrator of Emergency Management and county-level administrators or directors of emergency management. Amends the contents of the state comprehensive emergency management plan.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (14) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Appropriates funds for collective bargaining cost items for the members of bargaining unit (5) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation.

Requires the Department of Education to provide and disseminate its procedures for dealing with bullying. Requires principals, teachers, and staff to disseminate the Department's bullying procedures to students. Defines bullying procedures.

Establishes a school capital improvement project modernization initiative in the School Facilities Authority to create a planning database for school facilities. Appropriates funds.

Amends the laws concerning the Office of the State Fire Marshal to best effectuate the recommendations of the "Phase 3" Forward-Looking Report by Fire Safety Research Institute on the August 2023 Maui wildfires. (SD1)

Requires and appropriates moneys for the Department of Human Services' Office of Youth Services to develop and implement a program offering individualized service and support teams to assist at-risk and court-involved youth.

Exempts natural hair braiders from licensing requirements under certain conditions.

Makes critical infrastructure information received or maintained by the Office of Homeland Security confidential, except in certain circumstances. Effective 7/1/3000. (HD1)

Prohibits the planting of large trees along evacuation routes. Requires the Hawaii Emergency Management Agency to identify large trees along evacuation routes and trim, spray, or remove large trees having the potential to obstruct an evacuation route. Defines evacuation route. Appropriates moneys.

Defines low alcohol by volume spirits beverages. Establishes lower tax rates for class 18 small craft producer pub licensees, including for low alcohol by volume spirits beverages.

Adds a minimum penalty and amends the maximum penalty per violation of the State Water Code, expands the types of potential violations of the State Water Code, and makes each day that a violation exists or continues to exist a separate offense. Requires the Commission on Water Resource Management to consider certain factors when imposing penalties.

Disallows the dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.

Authorizes the Department of the Interior of the United States to adopt certain regulations for the purposes of the Hawaiian Homes Commission Act. Provides that not less than 5 of the members shall be beneficiaries who are native Hawaiian as defined in section 201(a) of the Act, and that not more than 4 of the members shall be descendants of not less than one-fourth part of the blood of the races inhabiting the Hawaiian Islands previous to 1778.

Proposes a constitutional amendment to ensure that the inherent and inalienable right of the people, including future generations, to clean water and air, a healthful environment and climate, healthy native ecosystems, and beaches, shall be protected and shall not be infringed.

Authorizes the Board of Agriculture to investigate and survey the availability of nonpotable water. Authorizes the Commission on Water Resource Management, as a condition for issuing permits, to require the use of dual line water supply systems in new residential and mixed-use developments located in designated water management areas. Authorizes those residential and mixed-use developments to be included in irrigation projects, as defined in chapter 167, HRS. Requires the Department of Health, Board of Agriculture, and counties to update their rules, ordinances, to allow dual line water supply systems in residential and mixed-use developments. Effective 7/1/3000. (HD1)

Proposes a constitutional amendment to increase the mandatory retirement age for justices and judges from seventy to seventy-five years of age. (SD1)

Establishes a working group within the Office of the Governor for administrative purposes to ascertain the State's available water resources and water system source capacity and to streamline well permit approval processes to further plan for the development of affordable housing. Requires the working group to inventory all available water resources statewide and identify sources of aquifer replenishment in relation to affordable housing development. Requires an interim and final report to the Legislature. (SD2)

Requires an attestation or declaration regarding project labor standards, including adherence to state-approved apprenticeship programs and prevailing wage requirements, for covered large-scale renewable energy generation projects. Effective 7/1/3000. (HD1)

Requires the Hawaii Housing Finance and Development Corporation to transfer the public roads of the Villages of Kapolei to the City and County of Honolulu by 1/1/2026. Authorizes county police officers to enforce the statewide traffic code on all public streets, roadways, and highways within the State. Effective 7/1/3000. (HD1)

Requires the court to impose a mandatory fine per violation for nuisance abatement laws related to gambling offenses. Allows citizens who bring civil nuisance abatement suits against places used for illegal gambling the same rights and protections as those afforded to victims and witnesses in criminal proceedings.

Exempts food and groceries from the general excise tax. Expands a 2024 session law exempting certain medical and dental services to include all medical and dental services.

Requires transient accommodations brokers and any other persons or entities to offer, list, advertise, or display a transient accommodations rental rate that includes all resort fees required for the furnishing of transient accommodations. Requires transient accommodations brokers and any other persons or entities to include all applicable taxes and fees imposed by a government on the stay in the total price to be paid before the consumer reserves the furnishing of transient accommodations. Establishes penalties. Effective 1/1/2026.

Requires the Hawaii Emergency Management Agency to: (1) Adopt the National Incident Management System as the standard for all incident management and emergency response operations; (2) Complete an after-action review for all significant emergency incidents or exercises; (3) Develop and manage position task books; (4) require the use of standardized Incident Command System forms; (5) Maintain accreditation through the Emergency Management Accreditation Program; and (6) Define specific roles and responsibilities for all Incident Command System and emergency operations center positions. Expands training and education qualifications and responsibilities for the Administrator of Emergency Management and county-level administrators or directors of emergency management. Amends the contents of the state comprehensive emergency management plan.

Appropriates funds for collective bargaining cost items for the members of bargaining unit (14) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Appropriates funds for collective bargaining cost items for the members of bargaining unit (5) and their excluded counterparts, including the cost of salary adjustments negotiated between the State and the bargaining unit representative for fiscal biennium 2025-2027. Declares the expenditure ceiling for fiscal year 2025-2026 is exceeded. Effective 7/1/2050. (SD1)

Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation.

Requires the Department of Education to provide and disseminate its procedures for dealing with bullying. Requires principals, teachers, and staff to disseminate the Department's bullying procedures to students. Defines bullying procedures.

Establishes a school capital improvement project modernization initiative in the School Facilities Authority to create a planning database for school facilities. Appropriates funds.

Amends the laws concerning the Office of the State Fire Marshal to best effectuate the recommendations of the "Phase 3" Forward-Looking Report by Fire Safety Research Institute on the August 2023 Maui wildfires. (SD1)

Requires and appropriates moneys for the Department of Human Services' Office of Youth Services to develop and implement a program offering individualized service and support teams to assist at-risk and court-involved youth.

Exempts natural hair braiders from licensing requirements under certain conditions.

Makes critical infrastructure information received or maintained by the Office of Homeland Security confidential, except in certain circumstances. Effective 7/1/3000. (HD1)

Prohibits the planting of large trees along evacuation routes. Requires the Hawaii Emergency Management Agency to identify large trees along evacuation routes and trim, spray, or remove large trees having the potential to obstruct an evacuation route. Defines evacuation route. Appropriates moneys.

Defines low alcohol by volume spirits beverages. Establishes lower tax rates for class 18 small craft producer pub licensees, including for low alcohol by volume spirits beverages.

Adds a minimum penalty and amends the maximum penalty per violation of the State Water Code, expands the types of potential violations of the State Water Code, and makes each day that a violation exists or continues to exist a separate offense. Requires the Commission on Water Resource Management to consider certain factors when imposing penalties.

Disallows the dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.

Authorizes the Department of the Interior of the United States to adopt certain regulations for the purposes of the Hawaiian Homes Commission Act. Provides that not less than 5 of the members shall be beneficiaries who are native Hawaiian as defined in section 201(a) of the Act, and that not more than 4 of the members shall be descendants of not less than one-fourth part of the blood of the races inhabiting the Hawaiian Islands previous to 1778.

Proposes a constitutional amendment to ensure that the inherent and inalienable right of the people, including future generations, to clean water and air, a healthful environment and climate, healthy native ecosystems, and beaches, shall be protected and shall not be infringed.

Authorizes the Board of Agriculture to investigate and survey the availability of nonpotable water. Authorizes the Commission on Water Resource Management, as a condition for issuing permits, to require the use of dual line water supply systems in new residential and mixed-use developments located in designated water management areas. Authorizes those residential and mixed-use developments to be included in irrigation projects, as defined in chapter 167, HRS. Requires the Department of Health, Board of Agriculture, and counties to update their rules, ordinances, to allow dual line water supply systems in residential and mixed-use developments. Effective 7/1/3000. (HD1)

Proposes a constitutional amendment to increase the mandatory retirement age for justices and judges from seventy to seventy-five years of age. (SD1)

Establishes a working group within the Office of the Governor for administrative purposes to ascertain the State's available water resources and water system source capacity and to streamline well permit approval processes to further plan for the development of affordable housing. Requires the working group to inventory all available water resources statewide and identify sources of aquifer replenishment in relation to affordable housing development. Requires an interim and final report to the Legislature. (SD2)

Requires an attestation or declaration regarding project labor standards, including adherence to state-approved apprenticeship programs and prevailing wage requirements, for covered large-scale renewable energy generation projects. Effective 7/1/3000. (HD1)

Requires the Hawaii Housing Finance and Development Corporation to transfer the public roads of the Villages of Kapolei to the City and County of Honolulu by 1/1/2026. Authorizes county police officers to enforce the statewide traffic code on all public streets, roadways, and highways within the State. Effective 7/1/3000. (HD1)

Requires the court to impose a mandatory fine per violation for nuisance abatement laws related to gambling offenses. Allows citizens who bring civil nuisance abatement suits against places used for illegal gambling the same rights and protections as those afforded to victims and witnesses in criminal proceedings.