Imposes the manufacturing general excise tax rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest general excise tax rate. Exempts from the general excise tax certain amounts received by a motion picture project employer from a client company equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Requires persons making payment to a loan-out company and claiming the Motion Picture, Digital Media, and Film Production Income Tax Credit to deduct and withhold an amount exceeding the amount actually due for all payments made to the loan-out company for services performed in the State. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)

Establishes statewide health care worker safety and workplace violence prevention requirements for health care facilities. Requires enforcement by the Department of Labor and Industrial Relations in coordination with the Department of Health.

Exempts from the general excise tax the sale of groceries, health care services, and utility services. Defines terms.

Repeals portions of the Hawaii Revised Statutes that confer special benefits, protections, privileges, or entitlements to members of the United States armed forces in the State in the event that the United States government or any agency or entity of the United States government commences condemnation proceedings of any land or interest in land owned or held by the State.

Establishes the Strengthen Hawaii Homes Program under the Department of Land and Natural Resources to award grants for qualified mitigation projects to mitigate against loss from fire. Provides eligibility criteria for residential property owners to receive grants and guidelines for contractors and assessors to perform work on mitigation projects. Establishes the Strengthen Hawaii Homes Revolving Fund. Requires annual reports to the Legislature. Appropriates funds. Effective 7/1/2050. (SD1)

Establishes an affirmative defense for a manufactured hemp product retailer that reasonably relies on a third-party ageverification service to comply with existing age-based sale restrictions for manufactured hemp products.

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 4th senatorial district.

Establishes the Office of the State Construction Manager within the Department of Accounting and General Services, overseen by the State Construction Manager, to organize, manage, and oversee design review of, and issue design approvals for, state construction projects. Exempts state construction projects from county building permit, inspection, and certificate of occupancy requirements under certain circumstances, as determined by the State Construction Manager. Establishes the Design Review Special Fund and appropriates funds into and out of the fund.

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

Requires the Board of Education and collective bargaining units to calculate student-to-teacher ratios for class sizes according to a prescribed method to promote quality education and positive student-teacher interactions. Informs parents if changes to class sizes are needed.

Requires voter registration roll maintenance and election audits. Establishes uniform chain-of-custody standards for ballots and election materials. Appropriates moneys.

Establishes the procedure that a circuit court shall follow upon the reversal or vacation of a person's judgment of conviction on grounds consistent with innocence, and where the charges were dismissed. Requires the State to pay, through a warrant for payment issued by the Comptroller, advance compensation to any petitioner who was convicted in a court of the State, imprisoned for at least one year, and whose judgment of conviction was reversed or vacated, or was pardoned, on grounds consistent with innocence. Requires the Department of Corrections and Rehabilitation to immediately notify the Department of Human Services so the Department of Human Services may assign a case manager to a petitioner upon the petitioner's release. Requires the State to provide medical coverage to a person for a certain duration upon the reversal or vacation of the person's judgment of conviction on grounds consistent with innocence and where the charges were dismissed. Provides that the Judiciary and Department of Corrections and Rehabilitation shall retain jurisdiction over the person for the purposes of effectuating this process. Authorizes the State to seek reimbursement from the applicable county for any losses incurred by the State pursuant to this process. Requires the Department of the Attorney General to submit an annual report to the Legislature. Clarifies eligibility to seek compensation for persons whose judgment of conviction was reversed or vacated, or who were pardoned, on grounds consistent with innocence, and where the charges were dismissed. Shifts the burden of proof to the State to prove by a preponderance of evidence that the reversal or vacation of the judgment of conviction for a petitioner, or the pardoning of the petitioner, was inconsistent with innocence. Effective 7/1/3000. (HD2)

Establishes a universal, single payer health care system to be known as "Hawaii Care", to provide comprehensive health care benefits to all state residents and eventually replace all existing health care plans in the State. Designates the Hawaii Health Authority as the responsible agency for the comprehensive planning, implementation, and administration of Hawaii Care. Requires the Hawaii Health Authority to develop and submit a comprehensive implementation and administration plan to the legislature by a certain date. Establishes the Hawaii Care special fund. Requires the Hawaii Health Authority to adopt rules and submit reports to the Legislature. Requires the Governor to appoint members to the Hawaii Health Authority by 12/31/2026. Requires the Department of Human Services to apply for necessary federal waivers. Takes effect 180 days after the approval of the Hawaii Medicaid State Plan and necessary federal waivers. Appropriates funds.

Establishes the Ombudsman's Office for Condominium Associations within the Department of Commerce and Consumer Affairs. Updates the Condominium Property Act to integrate the role and functions of the ombudsman's office for condominium associations. Appropriates funds from the Condominium Education Trust Fund for establishment of the Ombudsman's Office for Condominium Associations.