HCR-150: Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes.
Sponsored by: Rep. Della au Belatti
Referred To Hsg, Fin, Referral Sheet 22 on 03/14/2025
You have voted HCR-150: Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes..
HR-144: Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes.
Sponsored by: Rep. Della au Belatti
Referred To Hsg, Fin, Referral Sheet 22 on 03/14/2025
You have voted HR-144: Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes..
Relating To General Excise Tax Exemptions. [HB-1437]
[Taxes ]
[Education ]
[Nonprofit ]
Establishes a general excise tax exemption on the gross proceeds or gross income received from sales of commodities or services that benefit nonprofit schools. Effective 1/1/3000. (HD2)
HB-1437: Relating To General Excise Tax Exemptions.
Sponsored by: Rep. Nadine Nakamura
The Committee On Edu Deferred The Measure. on 03/12/2025
Relating To Ohana Zones. [SB-1610]
[Housing ]
[Taxes ]
[Budget and Spending ]
[Community Development ]
[Human Services ]
[Poverty ]
Establishes the Ohana Zones Program as a program within the Statewide Office on Homelessness and Housing Solutions. Authorizes the Hawaii Housing Finance and Development Corporation to exempt ohana zones projects from general excise taxes. Requires annual reports to the Legislature. Appropriates funds. Effective 7/1/3000. (HD1)
SB-1610: Relating To Ohana Zones.
Sponsored by: Sen. Joy San Buenaventura
Passed Second Reading As Amended In Hd 1 And Referred To The Committee(s) On Fin With None Voting Aye With Reservations; Representative(s) Muraoka Voting No (1) And Representative(s) Cochran, Ward Excused (2). on 03/18/2025
Relating To Taxation. [HB-1498]
[Taxes ]
[Film Production ]
[Manufacturing ]
[Labor, Jobs, Employment ]
[Small Business ]
[Economic Development ]
[Arts and Culture ]
Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Imposes the manufacturing GET 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
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HB-1498: Relating To Taxation.
Sponsored by: Rep. Rachele Fernandez Lamosao
Reported From Ecd (stand. Com. Rep. No. 653) As Amended In Hd 1, Recommending Passage On Second Reading And Referral To Fin. on 02/14/2025
Relating To Taxation. [SB-1629]
[Taxes ]
[Film Production ]
[Arts and Culture ]
Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Exempts from the general excise tax reimbursement to a motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits. Effective 7/1/2050. (SD1)
SB-1629: Relating To Taxation.
Sponsored by: Sen. Carol Fukunaga
Reported From Edt (stand. Com. Rep. No. 661) With Recommendation Of Passage On Second Reading, As Amended (sd 1) And Referral To Wam. on 02/14/2025
Relating To Taxation. [HB-1335]
[Taxes ]
[Consumer Protection ]
[Children and Youth ]
Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers. Establishes a surcharge on the general excise tax and use tax for the sale or use of luxury cars.
HB-1335: Relating To Taxation.
Sponsored by: Rep. Lauren Matsumoto
Referred To Trn/hsh, Ecd, Fin, Referral Sheet 4 on 01/27/2025
Relating To Taxation. [SB-1534]
[Taxes ]
[Consumer Protection ]
[Children and Youth ]
Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers. Establishes a surcharge on the general excise tax and use tax for the sale or use of luxury cars.
SB-1534: Relating To Taxation.
Sponsored by: Sen. Samantha DeCorte
Referred To Cpn/hhs, Wam. on 01/27/2025
Relating To Sports Wagering. [HB-1308]
[Gaming ]
[Crime ]
[Taxes ]
[Public Health ]
[Law Enforcement ]
[Funding ]
[Public Safety ]
Allows for the regulation of sports wagering by the Department of Law Enforcement. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes DLE to perform criminal
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HB-1308: Relating To Sports Wagering.
Sponsored by: Rep. Chris Todd
Bill Scheduled For Conference Committee Meeting On Friday, 04-25-25 12:30pm In Conference Room 411. on 04/24/2025
Relating To Hearing Aids. [SB-1495]
[Healthcare ]
[Taxes ]
[Pharmaceuticals ]
[Public Health ]
Exempts from the general excise tax, gross receipts received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual, from the sale of hearing aids. Effective 12/31/2050. Sunsets 1/1/2027. (SD1)
SB-1495: Relating To Hearing Aids.
Sponsored by: Sen. Lynn Decoite
Reported From Hhs (stand. Com. Rep. No. 421) With Recommendation Of Passage On Second Reading, As Amended (sd 1) And Referral To Wam/cpn. on 02/13/2025
Relating To The General Excise Tax. [SB-1444]
[Taxes ]
[Healthcare ]
[Mental Health ]
[Senior Citizens ]
[Public Health ]
Authorizes general excise tax exemptions for residential care services provided by certain licensed health care facilities pursuant to a contract with the Adult Mental Health Division of the Department of Health. Effective 1/1/26. (SD1)
SB-1444: Relating To The General Excise Tax.
Sponsored by: Sen. Ronald Kouchi
Reported From Hhs (stand. Com. Rep. No. 330) With Recommendation Of Passage On Second Reading, As Amended (sd 1) And Referral To Wam. on 02/12/2025
Relating To Tax Collections. [SB-1469]
[Taxes ]
Suspends the statute of limitations on collections of income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax during the period an assessment is pending on appeal before the Taxation Board of Review or Tax Appeal Court. (CD1)
SB-1469: Relating To Tax Collections.
Sponsored by: Sen. Ronald Kouchi
Act 118, On 05/29/2025 (gov. Msg. No. 1218). on 05/29/2025
Relating To The General Excise Tax. [HB-1125]
[Taxes ]
[Healthcare ]
[Mental Health ]
[Senior Citizens ]
Authorizes general excise tax exemptions for residential care services provided by certain licensed health care facilities pursuant to a contract with the Adult Mental Health Division of the Department of Health. Effective 1/1/26.
HB-1125: Relating To The General Excise Tax.
Sponsored by: Rep. Nadine Nakamura
Introduced And Pass First Reading. on 01/23/2025
Relating To Tax Collections. [HB-1150]
[Taxes ]
Suspends the statute of limitations on collections of income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Effective 7/1/3000. (HD1)
HB-1150: Relating To Tax Collections.
Sponsored by: Rep. Nadine Nakamura
Reported From Jha (stand. Com. Rep. No. 745) As Amended In Hd 1, Recommending Passage On Second Reading And Referral To Fin. on 02/14/2025
Relating To Taxation. [HB-959]
[Taxes ]
[Budget and Spending ]
[Pharmaceuticals ]
[Property Tax ]
[Disaster Relief ]
[Funding ]
[Grants ]
[Unemployment ]
Exempts the sale of groceries and nonprescription drugs from the general excise tax. Incrementally increases the general excise tax over four years, with the increased proceeds during certain fiscal years to be deposited into the general fund. Removes the state income tax on unemployment compensation benefits. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and
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HB-959: Relating To Taxation.
Sponsored by: Rep. Daynette Morikawa
The Committee(s) On Ecd Recommend(s) That The Measure Be Deferred. on 02/07/2025
Relating To General Excise Tax Reductions. [HB-933]
[Taxes ]
[Food ]
[Healthcare ]
[Budget and Spending ]
[Consumer Protection ]
[Public Health ]
[Economic Development ]
[Human Services ]
Reduces the general excise tax rate on the gross proceeds or gross income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP) or Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), regardless of the means of purchase and the program eligibility of the purchaser. Reduces the general excise tax rate on the gross proceeds or income from the sale of nonprescription drugs. Requires DBEDT to conduct an economic cost-benefit analysis on the general excise tax reductions. Effective
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HB-933: Relating To General Excise Tax Reductions.
Sponsored by: Rep. Greggor Ilagan
The Committee(s) On Ecd Recommend(s) That The Measure Be Deferred. on 02/07/2025
Relating To The General Excise Tax. [HB-955]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Small Business ]
[Veterans ]
Exempts from the general excise tax amounts received by a nurse entrepreneur for health care-related goods and services purchased under Medicaid, Medicare, or TRICARE.
HB-955: Relating To The General Excise Tax.
Sponsored by: Rep. Gregg Takayama
Introduced And Pass First Reading. on 01/23/2025
Relating To The General Excise Tax. [HB-937]
[Taxes ]
[Small Business ]
[Food ]
[Funding ]
[Grants ]
[Economic Development ]
Establishes that any grants received from the federal Restaurant Revitalization Fund (RRF) by an eligible business pursuant to the American Rescue Plan Act of 2021 shall not be subject to state general excise tax. Requires any state general excise tax paid by eligible businesses for RRF grants to be refunded to the tax payer. Applicable to taxable years beginning after 3/11/2021.
HB-937: Relating To The General Excise Tax.
Sponsored by: Rep. Greggor Ilagan
Introduced And Pass First Reading. on 01/23/2025
Relating To The General Excise Tax. [SB-1278]
[Taxes ]
[Small Business ]
[Budget and Spending ]
[Funding ]
[Grants ]
[Economic Development ]
[Food ]
Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses
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SB-1278: Relating To The General Excise Tax.
Sponsored by: Sen. Joy San Buenaventura
Reported From Ecd (stand. Com. Rep. No. 1343) As Amended In Hd 1, Recommending Passage On Second Reading And Referral To Fin. on 03/18/2025