Washington, Wyoming and California are the best states for entrepreneurs, according to a new analysis, while Hawaii is the second-worst state in which to start a business.

Personal finance website GOBankingRates.com reviewed startup opportunities and existing businesses in each state to arrive at its findings.

The only state worse than Hawaii for entrepreneurs, according to GOBankingRates, is West Virginia.

Hawaii has the highest cost of living in the nation as well as high business taxes, which makes it difficult for new businesses to thrive, according to GOBankingRates.

HCDA defers decision on Kewalo proposals

A state board will take more time to mull competing private developer proposals to improve three parcels of state land bordering Kewalo Basin small boat harbor in Kakaako.

The board of the Hawaii Community Development Authority deferred making a decision to select one of the proposals after a roughly three-hour public meeting Wednesday at which each plan garnered public support.

The proposals — one from Ward Village owner Howard Hughes Corp. and one from a company called Kewalo Waterfront Partners, backed by a Japan-based wedding operator — were made in response to a request for proposals HCDA issued in March.

HCDA, which owns the harbor and much of the surrounding land, is seeking development of a vacant 3,000-square-foot building fronting Ala Moana Boulevard, a mostly vacant warehouse on 1.3 acres next to Kewalo Waterfront Park, and a 2.1-acre parcel on the Diamond Head side of the harbor containing a parking lot with 94 stalls, grassy areas and a bathroom.

There was some confusion at Wednesday’s meeting over whether HCDA withdrew the 1.3-acre parcel from consideration. Board Chairman John Whalen said it was, but other board members were unsure or disagreed. It appeared the board was willing to make a decision on all three parcels just before the meeting ended at 5:45 p.m., but Whalen said board members could use more time to consider all the information presented.

The Hughes Corp. plan would turn the 3,000-square-foot building into a convenience store with outdoor seating, add some picnic tables and barbecue grills to the 2.1-acre site, and convert the warehouse into an event space with surfboard lockers, 102 paid parking stalls and space for lifeguard operations.

Kewalo Waterfront proposes to develop a three-story complex with a 250-stall parking garage and 72,000 square feet of commercial space for retail, restaurants, a live music venue, farmers market and a wedding chapel. Company representatives added on Wednesday that they would landscape the two other parcels as green space.

Labor complaint filed against Aqua-Aston

The National Labor Relations Board issued a complaint Friday against Aqua-Aston Hospitality in response to five unfair labor practice charges filed since July by Unite Here Local 5 against management at the Aston Waikiki Beach and Hotel Renew.

Local 5 said the charges include allegations that Aqua-Aston unlawfully threatened and discriminated against workers for engaging in lawful union activity, even going so far as to discipline two workers and terminate one. The new complaint, which will be heard Feb. 2, alleges that Aqua-Aston management threatened workers for engaging in union activities, even after agreeing to a settlement in April promising to cease these unlawful threats.

Edgar DeGuzman, a maintenance worker at Aston Waikiki Beach, received a written warning for simply mentioning the union.

“This isn’t right. The hotel posted these notices, and then I got disciplined just for talking about the union,” DeGuzman said. “I am happy to hear that the NLRB is going to schedule a hearing.”

Aqua-Aston Hospitality said the allegations are without merit and the company is committed to providing a work environment in which employees are free to exercise their legal rights under federal labor law.

“Every disciplinary action taken is reviewed carefully to ensure that employees are treated fairly and without discrimination for their protected conduct. Employee disciplinary procedures like written warnings and, in serious cases, termination are taken to ensure we can provide a safe and healthy environment for all of our employees and guests,” said Aston-Aqua Hospitality in a written statement. “We are confident that the complaint will ultimately be found to be without merit after the hearing in February.”

First Hawaiian offers cardholder rewards

First Hawaiian Bank introduced a Statement Rewards program Wednesday for debit card and personal credit card customers that presents offers and discounts from local retailers as well as many of the country’s leading retailers through the bank’s FHB Online banking channel.

Statement Rewards offers and discounts are in the form of either a set dollar amount or a percentage of the purchase amount. For example, a retailer may offer $5 cash back when you spend $50 or more, or 20 percent cash back on your next purchase of $25 or more. Customers also can personalize their future discount offers by clicking on the “like” or “dislike” buttons next to each offer.

Subaru Hawaii sales to aid 6 nonprofits

Subaru Hawaii will donate $250 to a nonprofit organization for each new 2015 or 2016 model sold between Nov. 1 and Dec. 31.

This is the fifth annual “Share the Love” fundraising promotion by Subaru Hawaii, a vehicle distributorship that sells vehicles through dealerships statewide.

The campaign will raise up to $30,000 for six nonprofits: Big Brothers Big Sisters Hawaii, Hawaii Island Humane Society, Hawaiian Humane Society, Hawaii Wildlife Fund, Kauai Humane Society and Maui Humane Society.

Additionally, as part of the campaign, public voting online at 808ne.ws/1iz9Kyb will determine which of the participating nonprofits will receive an additional $5,000.

In the past five years Subaru Hawaii has raised more than $100,000 for local nonprofit organizations.

Hyundai Motor launches luxury car brand

SEOUL » Hyundai Motor Co. said Wednesday it has launched a premium car brand named after its Genesis sedan to boost earnings and its share of the fast-growing global market for luxury vehicles.

South Korea’s largest automaker said the Genesis brand will begin with two sedans, including the namesake upscale car launched two years ago and a large flagship sedan slated for release next month.

It will add four more models including a sports coupe and sport utility vehicles by 2020.

Hyundai had planned to launch the brand when it released the first Genesis sedan in 2008 but postponed it because the global financial crisis dented sales of luxury cars.

On The Move

» Kaiser Permanente has announced the following new physicians:

— Dr. Robert Chad Atkins has joined the pediatric hospital medicine department on Maui and is caring for pediatric patients being admitted to Maui Memorial Medical Center. He served as a director of the surgical hospitalist program at Seattle Children’s Hospital, as well as a clinical assistant professor of medicine at the University of Washington School of Medicine.

— Dr. Jeffrey Hainsworth has joined the internal medicine department at Waipio Medical Office and is board eligible in internal medicine. He completed his internal medicine residency at Loma Linda University Medical Center in Loma Linda, Calif.

— Dr. Jingwen Hou specializes in reproductive endocrinology and infertility at Honolulu Medical Office. She completed her obstetrics and gynecology residency at Louisiana State University Health Sciences Center at New Orleans, and her fellowship at University of California, San Diego Medical Center.

Ship Ahoy!

Today’s ship arrivals and departures: