General Excise Tax

State (Hawaii)
Hawaii 2025 Regular Session

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. [HCR-150] [Taxes ] [Housing ] [Real Estate ] [Property Tax ] [Economic Development ]
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

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State (Hawaii)
Hawaii 2025 Regular Session

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] [Taxes ] [Housing ] [Real Estate ] [Property Tax ] [Economic Development ]
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

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

Sponsored by: Rep. Nadine Nakamura The Committee On Edu Deferred The Measure. on 03/12/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

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 (continued...)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

Relating To Taxation. [HB-1369] [Taxes ]
Amends and repeals certain exemptions under the general excise tax and use tax laws. (CD1)

  

Sponsored by: Rep. Kyle Yamashita Vetoed (gov. Msg. No. 1403). on 07/03/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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.

  

Sponsored by: Rep. Lauren Matsumoto Referred To Trn/hsh, Ecd, Fin, Referral Sheet 4 on 01/27/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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.

  

Sponsored by: Sen. Samantha DeCorte Referred To Cpn/hhs, Wam. on 01/27/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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 (continued...)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

Sponsored by: Sen. Ronald Kouchi Act 118, On 05/29/2025 (gov. Msg. No. 1218). on 05/29/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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.

  

Sponsored by: Rep. Nadine Nakamura Introduced And Pass First Reading. on 01/23/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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)

  

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

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State (Hawaii)
Hawaii 2025 Regular Session

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 (continued...)

  

Sponsored by: Rep. Daynette Morikawa The Committee(s) On Ecd Recommend(s) That The Measure Be Deferred. on 02/07/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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 (continued...)

  

Sponsored by: Rep. Greggor Ilagan The Committee(s) On Ecd Recommend(s) That The Measure Be Deferred. on 02/07/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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.

  

Sponsored by: Rep. Gregg Takayama Introduced And Pass First Reading. on 01/23/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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.

  

Sponsored by: Rep. Greggor Ilagan Introduced And Pass First Reading. on 01/23/2025

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State (Hawaii)
Hawaii 2025 Regular Session

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 (continued...)

  

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

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