IRS provides final regulations on deductions for estates and non-grantor trusts, including excess deductions on termination The Internal Revenue Service today issued final regulations that provide guidance for decedents’ estates and non-grantor trusts clarifying that certain deductions of such estates and non-grantor trusts are not miscellaneous itemized deductions. The Tax Cuts and Jobs Acts (TCJA) prohibits individuals, estates, and non-grantor trusts from claiming miscellaneous itemized deductions for any taxable year beginning after Dec. 31, 2017, and before Jan. 1, 2026. Specifically, the final regulations clarify that the following deductions are allowable in figuring adjusted gross income and are not miscellaneous itemized deductions: • Deductions for costs paid or incurred in connection with the administration of the estate or trust which would not have been incurred if the property were not held in such estate or non-grantor trust. • The deduction concerning the personal exemption of an estate or non-grantor trust. • The distribution deductions for trusts distributing current income. • The distribution deductions for trusts accumulating income. In addition, the final regulations provide guidance on determining the character and amount of, as well as the manner for allocating, excess deductions that beneficiaries succeeding to the property of a terminated estate or non-grantor trust may claim on their individual income tax returns. For more information about this and other TCJA provisions, visit IRS.gov/taxreform.

Two reports detailing in-depth assessments of conditions and protocols at the Yukio Okutsu State Veterans Home (YOSVH) in Hilo, have been developed. The assessments were conducted separately by the U.S. Department of Veterans Affairs (VA) and the Hawai‘i Emergency Management Agency (HI-EMA). The VA and HI-EMA assessment reports are posted below. The Dept. of Health’s (DOH) Office of Health Care Assurance (OHCA) is preparing a report on its inspection of infection control measures based on State and Centers for Medicare and Medicaid Services standards and requirements. The OHCA inspection report is still undergoing internal review and will be shared soon after YOSVH receives it. The home is operated by Avalon Health Group, under contract to the State of Hawai‘i. Each of the two assessments highlights different observations, and in some cases places more emphasis on certain factors over others. Dr. K. Albert Yazawa, conducted the HI-EMA assessment and wrote, “I believe the nursing home culture at YOSHV was one that remained entrenched in pre-COVID norms of respecting individual resident rights over the health of the general population.” HI-EMA’s involvement was requested by the Healthcare Association of Hawai‘i and Dr. Yazawa collaborated closely with the VA assessment team. The VA report noted “There was very little proactive preparation/planning for COVID. Many practices observed seemed as if they were a result of recent changes. Even though these are improvements, these are things that should have been in place from the pandemic onset and a major contributing factor towards the rapid spread. A basic understanding of segregation and workflow seemed to be lacking even approximately 3 weeks after first positive.” “Staff were in-serviced on facility policies and procedures, but it appears there was no follow-up to ensure appropriate behaviors or enforcement,” according to the OHCA report; further noting, “The staff received education on COVID-19 Infection and Control during a meeting on June 10 to June 15, 2020.” That meeting included the Resident Screening Tool – keeping COVID out by detecting cases quickly and stopping transmission.” The HI-EMA assessment indicates in June full facility staff and resident mass testing was conducted and all tests came back negative. The VA team sent seven medical and health care experts to visit YOSVH on Sept. 11. At that time the team reported ten (10) residents had died from coronavirus and another 35 were positive. The number of recovered patients and the status of the home’s staff members are contained in the VA report. Neither the VA or HI-EMA report pinpoints the exact sources of infection. Both reports indicate some patients may have been exposed in early August after going for dialysis in Hilo. Both the VA and HI-EMA assessments recommend immediate discontinuation of nebulizer use, with the HI-EMA report stating, “Discontinue all nebulizer treatments. This decision is not voluntary.” The Veterans Administration formed a 20-person “Tiger Team” to help implement recommendations, provide training and oversight, and to provide needed staffing support and respite, at YOSVH.

Mayor Derek S. K. Kawakami has signed the third supplementary emergency proclamation on September 21, 2020, for the County of Kaua‘i as a result from severe storms and flooding during the March 2020 rain event on March 27-28, 2020. The third supplementary emergency proclamation further declares the provisions of the previous emergency proclamations. The disaster emergency relief period shall now continue until terminated 60 days after September 21, 2020, or by a separate proclamation – whichever comes first. The purpose of the emergency proclamation is to provide continued relief for disaster damages, losses, and suffering, and to protect the health, safety, and welfare of Kaua‘i residents and visitors. To view a copy of the third supplementary emergency proclamation and previous emergency proclamations, visit www.kauai.gov/kema.

The Treasury Department and the Internal Revenue Service today released the last set of final regulations implementing the 100% additional first year depreciation deduction that allows businesses to write off the cost of most depreciable business assets in the year they are placed in service by the business. The 100% additional first year depreciation deduction was created in 2017 by the Tax Cuts and Jobs Act and generally applies to depreciable business assets with a recovery period of 20 years or less and certain other property. Machinery, equipment, computers, appliances and furniture generally qualify. The deduction applies to qualifying property (including used property) acquired and placed in service after Sept. 27, 2017. The final regulations provide clarifying guidance on the requirements that must be met for property to qualify for the deduction, including used property. Additionally, the final regulations provide rules for consolidated groups and rules for components acquired or self-constructed after Sept. 27, 2017, for larger self-constructed property on which production began before Sept. 28, 2017. For details on claiming the deduction, see the final regulations and the instructions to Form 4562, Depreciation and Amortization (Including Information on Listed Property). In addition, the Treasury Department and the Internal Revenue Service plan to issue procedural guidance for taxpayers to opt to apply the final regulations in prior taxable years or to rely on the proposed regulations issued in Sept. 2019. For more information about this and other TCJA provisions, visit IRS.gov/taxreform

Gov. David Ige notified legislative leaders and key lawmakers today that he will veto 18 of 20 bills on his Intent to Veto list. They are as follows: HB290 RELATING TO THE UNIFORM CONTROLLED SUBSTANCES ACT. This measure authorizes qualifying patients or out-of-state patients to transport medical cannabis between islands for their personal medical use. Rationale: Marijuana, including medical cannabis, remains illegal under federal law. Both the airspace and certain areas of water fall within the exclusive jurisdiction of the federal government. This bill may lead travelers, acting in reliance on this provision, to erroneously believe they are immune from federal prosecution. Additionally, there are a number of operational concerns for both the State Department of Transportation and the State Department of Public Safety. HB323 RELATING TO MOTOR VEHICLE REGISTRATION. This bill would classify certain former military vehicles as special interest vehicles and enable owners to apply for registration of these motor vehicles. The change would allow specific pre-1995 vehicles including Humvees, Pinzgauers, Kaiser Jeep M715s, and DUKWs (“Ducks”) to operate on the public roadways. Rationale: The original intent of the special interest vehicle legislation was to address the needs of collector enthusiasts who invest in acquiring, restoring and maintaining pre-1968 vehicles by allowing them to be showcased. Classifying these military vehicles as “special interest vehicles” will result in the violation of Federal Motor Safety Standards and allow vehicles that do not pass emission testing standards on our roadways. HB407 RELATING TO EDUCATION. This bill requires that Board of Education approval be obtained prior to the termination of a Department of Education complex area superintendent. Rationale: The Board of Education already has the authority to establish a policy allowing the Board to approve the termination of a complex area superintendent. Moreover, this bill may impact the Board’s role as an appellate body as well as the appeal rights of complex area superintendents. HB629 RELATING TO MEDICAL RELEASE. This bill creates a formal medical release program within the Hawai‘i Paroling Authority (HPA) to allow inmates with terminal or debilitating diseases or illnesses to be released from custody before the expiration of their sentence. The Director of Public Safety, an inmate or an inmate’s representative may submit a written request for medical release. The bill also sets forth specific requirements for both HPA and the Public Safety Department (PSD) to follow when establishing and implementing the medical release program. Rationale: A Medical Release Program has been in existence in PSD and HPA policies since December 2014. This bill mandates that PSD and HPA complete certain tasks within short periods of time, but does not provide more funding for more staff. There are also concerns that this bill opens the referral process for medical release to an inmate or an inmate representative, who may or may not be medically trained. The PSD Health Care Division would be required to provide a detailed, comprehensive medical assessment within 20 days of receipt of each referral. HB655 RELATING TO HEALTH. This measure designates the month of September as “Suicide Prevention and Awareness Month” to increase public awareness of suicide prevention education, resources, and support available in Hawaii. Rationale: HB655 HD1 SD1 should be vetoed because it was erroneously transmitted to the Governor. The Governor firmly believes in the merits of the bill and will designate September of this year as “Suicide Prevention and Awareness Month” by executive order. Additionally, he will work with the legislature to make the necessary legislative fixes so September will be properly designated next session. HB702 RELATING TO SATELLITE NAVIGATION TECHNOLOGY. This measure prohibits the sale or offering for sale of location data that is recorded or collected by a satellite navigation technology-equipped device without the explicit consent of the individual who is the primary user of the device. Rationale: This measure attempts to regulate a complex national industry without sufficient and appropriate wording to ensure consistent compliance and enforcement. There are concerns about unintended consequences if this measure becomes law. HB748 RELATING TO PROPERTY FORFEITURE. This bill would prohibit civil asset forfeiture unless there is a felony conviction of the owner of the property. The bill also would also change the distribution of forfeiture proceeds from the state and local law enforcement agencies to the state general fund. Rationale: Civil asset forfeiture is an effective and critical law enforcement tool that prevents the economic benefits of committing a crime from outweighing consequential criminal penalties and punishment. This measure would also abolish civil asset forfeiture related to serious misdemeanor and petty misdemeanor crimes that negatively impact our society, natural resources, and environment. Furthermore, safeguards presently exist in Hawaii’s asset forfeiture statutes that prevent the abuses cited in the bill. HB1032 RELATING TO STATE BOATING FACILITIES. This measure would establish a state boating facility lease pilot program within the Department of Land and Natural Resources (DLNR) to be implemented and managed by the Division of Boating and Ocean Recreation (DOBOR). DLNR would be able to lease Manele Small Boat Harbor in its entirety, to include fast lands and submerged lands within it, for the private development, management, and operation of its facilities. Rationale: Although DLNR had sought general authorization for public-private partnerships of small boat harbors, this measure designates Manele Small Boat Harbor as a pilot program without public input. HB1133 RELATING TO MARINE LIFE CONSERVATION DISTRICTS. This measure would limit the number of commercial use permits for the Molokini Shoal marine life conservation district (MLCD) to no more than 40 and prohibit the Department of Land and Natural Resources (DLNR) from issuing new permits. It would also limit access at any given time to 50 percent of the current number of permit holders. Rationale: This measure is unnecessary as DLNR already limits the number of Molokini Shoal MLCD commercial use permits to 40. The language that limits access to 50 percent of the current number of permits at any given time is actually counter-productive to DLNR’s efforts to address overcrowding. DLNR is in the process of working with the commercial use permit holders to adjust the operating schedules to coordinate access to better manage the impact of commercial activity on this precious natural resource. HB1276 RELATING TO EDUCATION. This bill would establish a working group to develop best practices for collaborative teacher preparation time and expanded learning time for students in public schools. Some of the items to be considered are the establishment of collaborative teacher preparation time, the placement of classroom desks to facilitate group learning, and the rotation of principals among the public schools. The working group would submit a report of findings to the legislature, superintendent of education and all complex area superintendents. Rationale: While this bill is well-intentioned, it would encourage the development of a “one-size-fits-all” approach to schools. Issues involving planning and expanding learning time are best left to the specific schools to address, as these matters must consider the distinct needs of a particular school as well as the unique needs of our students. Furthermore, planning and learning time are matters better left to the Board of Education, as they fit squarely within its statutory and constitutional authority. SB92 RELATING TO POLICE REPORTS. This bill would allow surviving immediate family members of murder or manslaughter victims to receive a copy of the closing police report at the conclusion of all related criminal and civil proceedings for the offenses of murder and manslaughter. Rationale: Immediate family members of victims of all crimes already have the right to receive closing police reports, which makes this bill unnecessary. Furthermore, restricting this right to immediate family members of only murder or manslaughter victims may lead to a narrow interpretation of the law, leaving family members of victims of other crimes without access to closing police reports. Under current law, members of the general public can obtain copies of any police report after the conclusion of criminal and civil proceedings, provided certain conditions are met in accordance with the Uniform Information Practices Act. SB301 RELATING TO TAXATION OF REAL ESTATE INVESTMENT TRUSTS. This measure would not allow “dividends paid deductions” for real estate investment trusts (REITs). Rationale: This measure could discourage the business community from investing in Hawai‘i. Disallowing dividends paid deduction for REITs could potentially stifle economic development and scare away investment capital to address our aging infrastructure. From an economic development perspective, REITs provide stable economic growth and long-term benefits – including job creation – that will extend the supply chain into rental and commercial properties. The benefits of continuing with this federally established legislation are clear and quantifiable. REITs are an important investment vehicle for all types of investments in Hawai‘i. If the state corporate income tax is imposed on a REIT, there may be negative impacts to the state’s economic health and business climate, such as the reduction of general excise, property and state income taxes. Overall, the unintended consequences of imposing a corporate tax on REITs, are not worth the potential benefits. Hawai‘i needs to be a place that is able to attract investment capital in order to create jobs and a sustainable economy. SB1292 RELATING TO TRANSIENT ACCOMMODATIONS. This bill would require hosting platforms that collect fees for booking services, to register as tax collection agents and collect general excise and transient accommodation taxes for transient accommodation bookings from operators and plan managers. Rationale: The state’s taxation of transient accommodations through hosting platforms should complement the counties’ regulation of transient accommodations. While the taxation of illegal transient accommodation uses would not legalize these operations, there is concern that the collection of taxes on illegal transient accommodations could be viewed as legitimizing these operations Additionally, the recent passage of Bill 89 (2018) by the Honolulu City Council, which is pending signature by Mayor Kirk Caldwell, is an example of a county that has enacted specific enforcement provisions governing transient accommodations and hosting platforms. These measures, and other such county measures, raise significant issues for the Department of Taxation that were not fully contemplated by the Legislature when it passed SB 1292. Both the federal Internal Revenue Service and the State Tax Department are obligated to collect taxes on business activity, whether legal or illegal, as affirmed by the U.S. Constitution (16th Amendment) and a hundred years of court decisions. While SB 1292 may make tax collection more efficient, the recent passage of Bill 89 (2018) by the Honolulu City Council could affect certain logistics in the collection of those taxes. Further review is required to ensure there are no adverse unintended consequences that were not fully contemplated by the Legislature or DOTAX when the bill was debated during the Legislative Session. SB1353 RELATING TO INDUSTRIAL HEMP. This measure establishes an industrial hemp licensing program requiring the Department of Agriculture to create an industrial hemp plan to be approved by the United States Department of Agriculture (USDA). The bill also makes various statutory changes, including removing from criminal regulation the cultivation, possession or sale of either licensed or unlicensed industrial hemp. Rationale: There are concerns that this bill creates a licensing structure that cannot be enforced, will not meet USDA requirements for an approved industrial hemp program, and creates practical problems in the enforcement of existing medical cannabis. Although the 2018 Farm Bill removes hemp from the controlled substances list, there are restrictions in SB1353 that would prevent Hawai‘i from properly regulating this industry. Hawai‘i’s unique tropical environment and year-round growth calendar allows between 3 to 4 crop cycles per year. While this is a positive for most crops, the fine line between hemp and marijuana creates complexities. The limitation of inspection to one time per calendar year would allow hemp growers to cultivate marijuana for the remainder of the calendar year following their one allowed inspection. Although I support the growth and development of Hawai‘i’s hemp industry, the increased THC concentration in new marijuana strains is a concern for our communities. We cannot allow unregulated growth cycles of hemp if it could result in unsupervised growth of marijuana. I want to assure you that the veto of this measure will not delay Hawai‘i’s industrial hemp program. All states are patiently awaiting USDA’s implementation of its final rule for the Hemp Protection Program. Upon release, HDOA will work with the legislature to mesh the federal rules with our local legislation to ensure that we have a program that meets federal requirements and provides proper oversight of the industry. SB1405 RELATING TO ELECTRONIC SMOKING PRODUCTS. This bill requires public school teachers or educators to confiscate e-cigarettes or electronic smoking devices (ESDs) from students; requires the Department of Health to create a safe harbor program for disposing ESDs; and increases the fines from $10 to $100 for any person under the age of 21 who violates laws relating to electronic smoking devices. Rationale: There are considerable implementation concerns and unknown costs relating to certain provisions in this bill. This measure does not include a definition for an “electronic cigarette”. A definition is necessary to provide teachers, educators and students with an understanding of what items are subject to confiscation. Furthermore, confiscating and destroying evidence of a crime may hinder prosecution of those individuals responsible for selling or furnishing electronic cigarettes to persons under the age of 21. It should be noted that the costs to plan for and to create a safe harbor program, store and destroy ESDs, including the hazardous nicotine waste contained in these devices, are unknown and unfunded. SB1423 RELATING TO PAYMENT OF BAIL. This bill allows defendants for whom a monetary amount of bail has been set, to pay the bail amount seven-days-a-week on a twenty-four-hour basis and be released from custody upon posting or payment of bail. Rationale: This bill is redundant to bail reform provisions within HB1552 Relating to Public Safety and is unnecessary. It requires the Department of Public Safety to establish a process to collect bail funds on a 24/7 basis without additional funding to staff and support this new mandate. SB1459 RELATING TO THE STATE SURFING COMMISSION. This bill establishes a temporary State Commission on Surfing within the Department of Accounting and General Services (DAGS) to promote surfing internationally and within the state. Rationale: While the Administration supports the promotion of surfing, the purpose of the commission is clearly outside of DAG’s mission of delivering quality support services in the areas of physical, financial and technical infrastructure support for state departments and agencies. Additionally, no funds were appropriated for this bill, making it extremely difficult for the commission to operate. Legislation can be introduced next session to establish the commission in a more appropriate department and provide the necessary funding to successfully operate the commission. SB1530 RELATING TO THE HAWAII COMMUNITY DEVELOPMENT AUTHORITY. This measure would convert the means of financing for the Hawaiʻi Community Development Authority (HCDA) staff from the Hawaiʻi Community Development revolving fund to the general fund. This is contingent upon HCDA developing a plan to transfer control of the Kakaʻako Community Development District to the City and County of Honolulu. Rationale: The tight timeline to complete the required work to meet the conversion requirements could potentially threaten funding for 13 HCDA positions in the third quarter of the upcoming fiscal year. This could cause instability over the biennium and force a temporary reduction in force. HCDA is committed to developing a comprehensive transition plan to transfer control of the Kakaʻako Community Development District to the City and County of Honolulu and propose legislation for next year’s legislative session. Bills on the Intent to Veto List that will become law WITHOUT the Governor’s signature: SB33 RELATING TO ECONOMIC DEVELOPMENT. This measure would increase the annual rolling cap for the motion picture, digital media and film production income tax credit from $35 million to $50 million. It would further require the University of Hawaiʻi and Hawaiʻi Technology Development Corporation (HTDC) to execute a memorandum of understanding for a no-cost lease agreement that would include a provision requiring the title be transferred to HTDC within six years. Rationale: I’m allowing this bill to become law without my signature because Hawaiʻi’s thriving motion picture, digital media, and film production industry play a critical role in strengthening our local economy. The increased tax credit will help to fulfill one of my administration’s goals of creating an environment that encourages economic growth and creates jobs throughout our islands. Although this bill infringes on the University of Hawaiʻi’s constitutional autonomy, the portion of the bill that requires the execution of a memorandum of agreement between the University of Hawaii and HTDC does not go into effect until December 31, 2020. My administration will be working closely with the legislature next session to reevaluate this requirement and make the necessary changes to restore the university’s autonomy. SB551 RELATING TO CONDOMINIUMS. This measure clarifies the right of condominium associations to conduct non-judicial foreclosures, even if the governing documents do not have an explicit power of sale provision. The bill also requires the foreclosing association to offer mediation with any notice of default and intention to foreclose and the prescribed procedure when mediation is chosen by the consumer. Rationale: I am allowing this bill to become law without my signature because it provides a necessary clarification for our condominium law. Although there are concerns with the retroactivity, the prospective application has utility and value. The severability clause in this measure will allow appropriate judicial review. The attorney general’s office will work with affected parties to address the bill’s implementation challenges to help both foreclosing associations and delinquent homeowners in condominiums achieve the legislative intent of this measure.

Gov. Ige has notified House and Senate leaders of his final veto list, which includes five of the six measures that were on the Intent to Veto list submitted to lawmakers on Aug. 31. VETO LIST: HB1523 Relating to the Department of Education Budget: This measure provides funding to the Department of Education utilizing Coronavirus Aid, Relief, and Economic Security Act funding to purchase devices for schools with student populations of fifty per cent or greater or reduced price lunch for the period from July 1, 20202 to December 30, 2020. Rationale: This bill is being vetoed because it is not necessary. The Department of Education has already received funds to accomplish this purpose through the governor’s discretionary funding without limitation on the schools that are eligible. HB1846 Relating to Energy Efficiency: This bill mandates that all state facilities with an area of ten thousand square feet or more (not including Aloha Stadium) implement all cost-effective energy efficiency measures by January 1, 2024; that the State Energy Office be tasked with collecting all utility bill and energy usage data for state-owned facilities monthly and making such information available in a publicly accessible format; and that beginning July 1, 2020, if feasible and cost-effective, designs for all new state building construction must maximize energy and water efficiency, energy generation potential, and use of building materials that reduce the project’s carbon footprint. Rationale: This bill creates an unnecessary risk of litigation. The state is already in the process of implementing the energy efficiency changes that the bill addresses. There are 23 projects valued at approximately $39M committed to energy efficiency anticipated in 2021. The State of Hawai‘i, through a multi-agency effort is working towards the acquisition of a more energy efficient vehicle fleet. In addition, the state’s public works projects continue to incorporate Leadership in Energy and Environmental Design (LEED) building elements in new and renovated public facilities. And finally, Energy Savings Performance contracts are being implemented at state facilities when feasible. HB2124 Relating to the Code of Ethics: This measure amends the State Ethics Code to prohibit the governor, lieutenant governor, and other high-level government officials from representing any person or business for a fee or other compensation regarding any legislative or administrative action for 12 months after termination from respective position. Rationale: This bill is being vetoed because most of the boards and commissions listed in this bill have members who serve voluntarily without compensation yet are treated as employees under state law. This bill would subject volunteers to additional restrictions imposed on board and commission members, and potentially impact their performance in their regular occupations. It would also make it significantly more challenging to attract and recruit the most qualified individuals for service on boards and commissions. SB2206 Relating to Homelessness: This bill authorizes the Board of Land and Natural Resources to issue revocable month-to-month temporary permits for the emergency sheltering of homeless persons on state lands. The permits would be effective up until ninety days after the emergency relief period specified in the governor's final Supplementary Proclamation relating to the COVID-19 emergency. Rationale: As written, this bill may expose the state to liability. There are also concerns regarding extra costs in the event of a default where the Department of Land and Natural Resources could incur significant personnel costs for eviction enforcement, as well as expenses for removal of abandoned structures and any remediation required to address the unauthorized land uses. SB2523 Relating to Public Safety: This requires the Department of Public Safety to expend certain appropriated funds during fiscal year 2020-2021 for the community-based work furlough program for female inmates. Rationale: This bill is being vetoed because payments for the furlough program are made periodically throughout the fiscal year rather than in an up-front, lump-sum payment. The requirements of this bill, therefore, would prohibit all other expenditures from PSD’s fiscal year 2020-2021 appropriation because it is impossible to expend the entire $450,045 on the work-furlough program until the end of the fiscal year. In addition, PSD would be unable to pay the administrative costs to implement the furlough program itself, which is the purpose of this bill. It is also unnecessary because the governor has issued an administrative directive to the Department of Public Safety to continue work furlough programs for eligible women inmates.

The Hawaii Department of Public Safety (PSD) was notified that a newly admitted inmate at the Hawaii Community Correctional Center (HCCC) came in contact with someone prior to entry who was positive for COVID-19. The presumptive positive inmate was medically isolated and tested. PSD is awaiting the results of confirmatory testing by the Department of Health (DOH) State Laboratories Division on Oahu. The DOH is aware of the presumptive positive inmate and is conducting contact tracing. PSD staff were notified and encouraged to contact their health care providers if they have questions about possible exposure. The PSD Health Care Division is working with the Hawaii Department of Health (DOH) to conduct mass testing for COVID-19 at all correctional facilities statewide. All Waiawa Correctional Facility inmates tested were negative. One employee tested positive. DOH is conducting contact tracing and the employee has been instructed to self-isolate. All other employees tested were negative. The order of the facilities next in line for testing is still being worked out. PSD is also working with DOH and the Hawaii National Guard to coordinate the testing of correctional officers and staff. PSD staff continue to practice recommended precautions for the health and safety of the public, our staff and the inmates under our supervision including the use of proper Personal Protective Equipment (PPE). All facilities have been issued PPE and routinely keep an inventory of PPE for continuous distribution to staff as recommended in the Pandemic Plan. Each employee has been issued several face masks. Face shields have been issued to all facilities for distribution to staff as added protection. Staff have access to gloves and other protective supplies, available all over the facility. For more information on PSD’s planning and response to COVID-19, inmate testing data, and information detailing the efforts made to safeguard the inmates, staff and public, visit our webpage at: http://dps.hawaii.gov/blog/2020/03/17/coronavirus-covid-19-information-and-resources/

The Department of Health (DOH) confirms a newly admitted inmate at the Hawaii Community Correctional Center (HCCC) tested positive for COVID-19. Yesterday, the Department of Public Safety (PSD) was notified that the new inmate came in contact with someone prior to entry who was positive for COVID-19. The inmate was medically isolated while PSD awaited the results of confirmatory testing by the DOH State Laboratories Division on Oahu. The DOH is conducting contact tracing. PSD staff were notified and encouraged to contact their health care providers if they have questions about possible exposure. “The Hawaii Community Correctional Center immediately enacted their pandemic protocol to contain this one case. All of the credit goes to the HCCC security and medical staff who have worked very hard to safeguard the staff and inmates and keep the virus from spreading within the facility,” said Maria Cook, Deputy Director for Administration/Acting Director. Efforts to contain the outbreak at the Oahu Community Correctional Center (OCCC) are working. PSD received 33 inmate test results from DOH-led mass testing at the facility. Of the 33, only 3 were positive and 30 negative. There are currently no inmates hospitalized. Inmate recoveries increased to 290. Of the 54 staff tests results received 1 was positive. *Administration Division includes administrative services, fiscal, personnel, training and staff development and the offices under the Director. **Numbers are subject to change as pending results are received. The total number of positive and negative tests to date can be found on PSD’s COVID-19 information website. PSD staff continue to practice recommended precautions for the health and safety of the public, our staff and the inmates under our supervision including the use of proper Personal Protective Equipment (PPE). All facilities have been issued PPE and routinely keep an inventory of PPE for continuous distribution to staff as recommended in the Pandemic Plan. Each employee has been issued several face masks. Face shields have been issued to all facilities for distribution to staff as added protection. Staff have access to gloves and other protective supplies, available all over the facility. For more information on PSD’s planning and response to COVID-19, inmate testing data, and information detailing the efforts made to safeguard the inmates, staff and public, visit our webpage at: http://dps.hawaii.gov/blog/2020/03/17/coronavirus-covid-19-information-and-resources/

The County of Kaua‘i's Kūpa'a Kaua‘i food distribution program begins today, Sept. 22 and will run through the end of December. This program is being funded through federal CARES Act funds and will run four days a week starting Tuesday, September 22, through the end of December. Households will need to pre-register online by submitting an application through the www.Kauai.gov/COVID-19 survey link and supply their documentation by either attaching a PDF or picture within the application indicating their qualification of need. Locations and distribution days are as follows: • Kilauea, Kapa‘a, and Līhu‘e neighborhood centers on Tuesdays and Thursdays; and • Koloa, Hanapēpē, and Waimea neighborhood centers on Wednesdays and Fridays After submitting, applicants will receive an email back within 48 hours indicating whether they were approved or disapproved for the program that week. Each individual/household will only be allowed to pick up once per week. A new registration will need to be completed on a weekly basis. Households will indicate on their survey application each week which neighborhood center they would like to pick up from and their preferred day and time – either from 9 a.m. to noon or 1 to 4 p.m. When picking up please present distribution staff with a picture ID. To be eligible, recipients must provide at least one of the following to demonstrate need for this emergency support: • Med-Quest / Children's Health Insurance Program (CHIP) health insurance card; • Letter from prior employer verifying unemployment: Letter of termination of employment or reduction of hours; • Letter of eligibility for Unemployment Insurance (UI) benefits/ Proof of application to UI; • Letter of successful Pandemic Unemployment Assistance (PUA) submission/ Proof of application; • Card or letter of eligibility for Supplemental Nutrition Assistance Program (SNAP) or Electronic Benefits Transfer (EBT), Temporary Assistance for Needy Families (TANF), Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), etc.; • Letter of eligibility for Low-Income Home Energy Assistance Program (LIHEAP); • Proof of eligibility for Housing and Urban Development (HUD) Housing Choice Voucher Program (formerly the Section 8 Program); or • If you don’t have any of the items listed above, please be prepared to verify your need This program is being administered by the Kaua‘i Incident Management Team and operated by the County of Kaua‘i Department of Parks and Recreation (DOPR)/Recreation Division in partnership with the Hawai‘i Food Bank/ Kaua‘i Branch and Kaua‘i Independent Food Bank, and the Kaua‘i District Health Office. If individuals need help or have any questions about registering online, please call the Kaua‘i Emergency Management at (808) 241-1800.

To mirror the County of Hawaiʻiʻs latest Emergency Order closing all county beach parks, the DLNR Division of State Parks is also continuing the closures of all Big Island coastal and beach park areas that has been effective since Friday, September 4 continuing through September 30. This effort is aimed at preventing large unauthorized gatherings and suppressing the increasing spread of COVID-19. At all affected parks, gates will remain locked and parking lots will be closed. Parks closed 9-4 to 9-30, 2020 Lapakahi State Historical Park Hapuna Beach State Recreation Area Kekaha Kai State Park Kiholo State Park Reserve Kealakekua Bay State Historical Park (Land areas closed, bay waters open for boating and ocean recreation under COVID restrictions) MacKenzie State Recreation Area Transiting through the closed parks to access allowable ocean activities is permitted. In addition to state and county beach closures the waterways above the J7 (Wailuku River, Hookelekele Stream, Lauiole Falls, Pukamaui Falls and Kauwehu Falls) are collectively known as “Narnia”, and are part of the Hilo Restricted Watershed Section of the Hilo Forest Reserve. Access is restricted and requires a permit for entry (HAR 13-105-4). The DLNR Division of Forestry & Wildlife (DOFAW) is not issuing any permits for access to that area currently. Hunters are allowed to access Hilo Restricted Watershed with a valid hunting license for the purpose of hunting on weekends and holidays only. A major access point is through the J-7 ranch, (currently unencumbered land TMK: (3) 2-5-009:004) and this area is closed to the public until further notice. All other uses are prohibited at this time and the DLNR Division of Conservation and Resources Enforcement (DOCARE) and Hawai‘i County Police will be enforcing all State laws and rules.

As a mark of respect for the late Supreme Court Justice Ruth Bader Ginsburg, Gov. David Ige has ordered that the flags of the United States and State of Hawai‘i shall be flown at half-staff at all state offices and agencies, as well as the Hawai‘i National Guard, immediately until the date of Ginsburg’s interment (date to be determined). “Ruth Bader Ginsburg was a giant in advocating for justice and equity. Justice Ginsburg visited Hawaiʻi several times, and it was clear that her values were closely aligned with those of our community. Dawn and I celebrate her work and life and mourn her loss,” said Gov. David Y. Ige.

Mayor Kirk Caldwell took action on three bills yesterday by signing them all into law. The Honolulu City Council has been working extremely hard under difficult and challenging circumstances created by the COVID-19 pandemic. These bills were passed by the City Council on September 2. Bill 42, CD2 – Relating to building permit applications. The bill is limited to only private restrictions on the number of homes allowed on one property, and the yard (setback) for dwellings. It also exempts “master tract” subdivision projects. Bill 48, CD1 – Relating to permits required. “I want to thank Council Chair Ikaika Anderson for shepherding this bill through," said Mayor Kirk Caldwell. "It elevates the exemption threshold of home repairs from $1,000 to $5,000. This means that simple renovation work, such as making bathrooms ADA-compliant by adding grab bars, better lighting and wider doorways, can be done quickly, without a building permit. The last time this exemption level was raised was more than 25 years ago, creating a big gap between the intent of this provision and today’s cost of construction. By elevating the exemption threshold for modest repairs, construction work – good work for small contractors and DIY homeowners -- is expedited, and frees DPP staff to concentrate on more complex projects. I am pleased to sign this bill today.” Bill 50, FD1, CD1 – Relating to short-term rentals. “I want to thank Councilmember Ron Menor for introducing this measure," Mayor Caldwell said. This bill moves the registration process for Bed and Breakfast homes and platforms from October 1, 2020, to April 30, 2021. Council Chair Emeritus Menor was astute enough to realize that as we are deep within this pandemic era and it would be premature to open up the inventory of B&B homes. The delay of requiring registration of short-term rental platforms, like Airbnb and HomeAway, is also prudent, as some members of our community are calling this pandemic an opportunity to reexamine our goals for the tourism industry. This small delay allows time to have this discussion before we make new commitments to the future.” “I am grateful that the Mayor is signing this measure into law because it will address the concerns of many residents who would object to allowing visitors to stay in new bed and breakfast lodgings in residential neighborhoods where they could contribute to the spread of the coronavirus in our communities," said Council Chair Emeritus Ron Menor. "The City’s efforts should focus on strengthening enforcement with respect to the thousands of illegal vacation rentals that continue to operate, instead of the registration of new short-term rentals. Moreover, delaying the issuance of registrations for new bed and breakfast accommodations will give the new Mayor and future City Council time to assess the future course and direction of our tourism market and the impact of vacation rentals within that market.”