HB1535 SD1

SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§235- Automated external defibrillator subsidization tax credit. (a) There shall be allowed to each qualified taxpayer subject to the tax imposed under this chapter, an automated external defibrillator subsidization tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the tax credit is properly claimed; provided that a qualified taxpayer shall demonstrate that any automated external defibrillator purchased has been registered with the statewide automated external defibrillator registry pursuant to section 321- .

(b) The amount of the tax credit shall be $500 per automated external defibrillator device that is installed and placed in service during the taxable year in a place of public accommodation located in the State with twenty-five or more employees operated by the qualified taxpayer up to a maximum of $ per qualified taxpayer per taxable year.

(c) If the tax credit under this section exceeds the taxpayer's income tax liability, the excess of the tax credit over liability may be used as a credit against the taxpayer's net income tax liability for the five years following the taxable year in which the tax credit was properly claimed until exhausted. All claims for the tax credit under this section, including amended claims, shall be filed on or before the end of the twelfth month following the close of the taxable year for which the tax credit may be claimed. Failure to meet the filing requirements of this subsection shall constitute a waiver of the right to claim the tax credit.

(d) No taxpayer that claims a credit under this section shall claim a deduction or any other credit under this chapter for the same costs used to claim a credit under this section.

(e) The director of taxation:

(1) Shall prepare any forms that may be necessary to claim a tax credit under this section;

(2) May require the taxpayer to furnish reasonable information to ascertain the validity of the claim for the tax credit made under this section; and

(3) May adopt rules under chapter 91 necessary to effectuate the purposes of this section.

(f) For the purposes of this section:

"Automated external defibrillator" means a medical device designed to analyze the heart rhythm and deliver an electric shock to victims of ventricular fibrillation to restore the heart rhythm to normal.

"Place of public accommodation" has the same meaning as defined in section 489-2.

"Qualified taxpayer" means a taxpayer who operates a place of public accommodation located in the State with twenty-five or more employees."

SECTION 2. Chapter 321, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§321- Automated external defibrillator registry. (a) The department of health shall establish and maintain a statewide automated external defibrillator registry for automated external defibrillators located in places of public accommodation, as defined in section 489-2.

(b) The registry shall collect and maintain information including but not limited to:

(1) The name of the facility, organization, or entity responsible for the automated external defibrillator;

(2) The physical address of the facility where the device is located;

(3) The specific placement location of the device within the facility;

(4) The name and contact information of the automated external defibrillator program coordinator or responsible individual;

(5) The manufacturer, model, and serial number of the device;

(6) The date the device was placed into service;

(7) The operational status of the device, including battery and electrode pad expiration dates, where available;

(8) The accessibility of the device, including whether the device is publicly accessible and hours of availability, where applicable; and

(9) Any additional information the department determines necessary to support emergency medical response, quality improvement, and public health monitoring.

(c) The owner or operator of an automated external defibrillator located in a place of public accommodation shall register the device with the department in a form and manner prescribed by the department.

(d) Registration pursuant to this section shall be provided without cost to the owner or operator.

(e) The owner or operator of an automated external defibrillator shall:

(1) Maintain the device in accordance with the manufacturer's guidelines;

(2) Conduct periodic inspections to ensure the device is operational;

(3) Maintain records of inspection and maintenance activities;

(4) Replace batteries, electrode pads, and other consumable components before expiration; and

(5) Ensure the device remains accessible and clearly identifiable within the facility.

(f) Any use of an automated external defibrillator in response to a suspected cardiac arrest shall be reported to the department in a form and manner prescribed by the department. The report shall include:

(1) The date and location of use;

(2) Whether a shock was delivered;

(3) The number of shocks delivered, if known;

(4) Whether emergency medical services were activated; and

(5) Any device malfunction or operational issue.

(g) The department shall coordinate the automated external defibrillator registry with emergency medical services agencies, public safety answering points, and 911 dispatch systems to support real-time identification of the nearest available automated external defibrillator during suspected cardiac arrest emergencies.

(h) Notwithstanding any law to the contrary, the department shall request moneys from the 911 fund to be expended for:

(1) The establishment of an automated external defibrillator registry coordinator for implementation and maintenance of the automated external defibrillator registry;

(2) Integration of the registry with 911 dispatch systems and public safety answering points; and

(3) Technology, infrastructure, and operational support necessary to enable real-time access to automated external defibrillator location data during emergency response.

(i) The department may adopt rules pursuant to chapter 91 to implement this section.

(j) To qualify for any tax credit established pursuant to section 235- the taxpayer shall demonstrate that any automated external defibrillator purchased has been registered with the statewide automated external defibrillator registry pursuant to this section.

(k) Nothing in this section shall be construed to limit or modify the immunity protections provided under section 663-1.5."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act shall take effect on July 1, 3000; provided that section 1 of this Act shall apply to taxable years beginning after December 31, 2026.

HOUSE OF REPRESENTATIVES	H.B. NO.	1535
THIRTY-THIRD LEGISLATURE, 2026		H.D. 2
STATE OF HAWAII		S.D. 1