Exempts from the general excise tax, gross receipts from the sale of hearing aids received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual. Effective 1/30/2050. Implementation effective 1/1/2027. (SD1)

Prohibits digital navigation applications from providing an alert, indication, or other type of notice to users of the presence of law enforcement personnel or a law enforcement operation at any specific location.

Effective 1/1/2028, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Establishes penalties for violations. Effective 7/1/2050. (SD1)

Requires the Hawaii Civil Rights Commission to adopt rules on digital accessibility for places of public accommodation that are consistent with certain federal regulations. Specifies that a violation of the rules is an unlawful discriminatory practice. Establishes that it is an unlawful discriminatory practice for a place of public accommodation to deny a person with a disability full and equal enjoyment of their goods, services, facilities, privileges, advantages, or accommodations, or information related thereto, by requiring the use of information and communication technology that is not accessible to the person. (CD1)

Appropriates funds to the Department of Education to support community schools. Effective 7/31/2055. (SD1)

Provides that people who are blind or deaf are eligible to apply for and receive a disabled paid parking permit.

Requires the office of the legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Authorizes state agencies to implement automatic voter registration if designated by the Office of Elections. Requires eligible applicants for instruction permits, provisional licenses, driver's licenses, and identification cards to be automatically registered or preregistered to vote unless the applicant opts out.

Proposes a constitutional amendment to provide the state electorate with the power to propose statutory and constitutional amendments by initiative and to approve or reject those amendments by ballot, as provided by law.

Extends for five years certain provisions from Act 19, SLH 2020, and Act 238, SLH 2021, relating to abuse of family or household members, including establishing a petty misdemeanor offense of abuse of family or household members, clarifying penalties for violations, and allowing a deferred acceptance of guilty plea for misdemeanor and petty misdemeanor abuse of family or household members offenses. Requires the Judiciary to submit reports to the Legislature. Effective 6/29/2026. (CD1)

Requires each hospital to establish a Hospital Registered Nurse Staffing Committee by 9/1/2026. Requires the Staffing Committee to adopt and file a Staffing Committee Charter with the Department of Labor and Industrial Relations by 1/1/2027. Requires the Department to develop a Hospital Registered Nurse Staffing Plan Form by 1/1/2027. Requires each Staffing Committee to adopt and file a Staffing Plan, including minimum registered nurse staffing standards, with the Department by 7/1/2027, and annually thereafter. Requires hospitals to implement their Staffing Plan by 7/1/2027, and post the Staffing Plan and staffing schedules in publicly accessible areas. Requires Staffing Committees to receive, review, evaluate, and respond to reports and complaints regarding deviations from the Staffing Plan. Establishes a variance process allowing hospitals to temporarily deviate from their minimum registered nurse staffing standards. Establishes an enforcement framework to be administered by the Department, including review of Staffing Plans, complaint investigations, administrative appeals, and civil penalties for violations. Prohibits retaliation against certain persons who report staffing concerns or participate in enforcement proceedings. Increases the membership of the Center for Nursing Advisory Board to include three elected officers or governing board members of a labor organization representing registered nurses in the State. Requires the Center for Nursing to develop and maintain an online dashboard of staffing standards recommended by certain professional specialty organizations. Requires the Department to adopt rules. Appropriates funds.

For taxable years beginning after 12/31/2026, applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies. Appropriates funds to establish a position in the Department of Taxation. Effective 7/1/2050. (SD1)

Appropriates moneys to the Office of Hawaiian Affairs to facilitate the hiring of necessary staff and the purchase of equipment and professional services on behalf of the public land trust working group.

Requires the office of the legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Requires state agencies to provide an affected person with written notice containing certain information before taking final administrative actions that materially and adversely affect the person's protected liberty or property interest. Prohibits a state agency from implementing a final adverse action until the completion of any timely requested contested case proceeding unless the state agency makes certain written findings. Requires state agencies to take certain steps to ensure impartial decision-making. Requires each state agency to submit an annual report to the Legislature and make the report available on the agency's website. Requires a claim against the State for a violation of a procedural due process requirement to be satisfied from the operating budget of the state agency whose action or omission gave rise to the violation and not from the general fund. Clarifies that reporting of due process rights violations is protected under the State's Whistleblowers' Protection Act.