Relating To General Excise Tax Exemptions. [SB-849]
[Taxes ]
[Healthcare ]
[Consumer Protection ]
[Food ]
[Public Health ]
Establishes general excise tax exemptions for food, medical services, and feminine hygiene products.
SB-849: Relating To General Excise Tax Exemptions.
Sponsored by: Sen. Stanley Chang
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Affordable Housing. [HB-520]
[Housing ]
[Taxes ]
[Real Estate ]
[Construction ]
[Economic Development ]
Provides that an exemption from the general excise tax established by section 201H-36, Hawaii Revised Statutes, that has been approved by the Hawaii housing finance and development corporation shall be provided once the qualified person or firm has filed or recorded the regulatory agreement in land court or the bureau of conveyances, whichever is appropriate.
HB-520: Relating To Affordable Housing.
Sponsored by: Rep. Daniel Holt
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Taxation. [SB-1266]
[Taxes ]
[Food ]
Beginning 1/1/2031, increases the general excise tax to 4.5%. Doubles the amount of the refundable food/excise tax credit. Increase in tax credit applies to taxable years beginning after 12/31/2021.
SB-1266: Relating To Taxation.
Sponsored by: Sen. Brian T. Taniguchi
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To General Excise Tax Exemptions. [HB-27]
[Taxes ]
[Food ]
[Healthcare ]
[Public Health ]
[Consumer Protection ]
[Poverty ]
Establishes a general excise tax exemption for the gross proceeds or 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 SNAP or WIC eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs.
HB-27: Relating To General Excise Tax Exemptions.
Sponsored by: Rep. Roy M. Takumi
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To General Excise Tax Exemptions. [SB-608]
[Taxes ]
[Food ]
[Healthcare ]
[Public Health ]
[Poverty ]
Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program or Special Supplemental Nutrition Program for Women, Infants, and Children, regardless of the means of purchase and the program eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs.
SB-608: Relating To General Excise Tax Exemptions.
Sponsored by: Sen. Joy A. San Buenaventura
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Taxation. [HB-158]
[Taxes ]
[Property Tax ]
Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 3/31/2022.
HB-158: Relating To Taxation.
Sponsored by: Rep. Scott K. Saiki
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Taxation. [SB-148]
[Taxes ]
[Real Estate ]
[Housing ]
Requires landlords, lessors, or plaintiffs in a summary possession action based on nonpayment of monetary rent to submit a general excise tax license in good standing as a condition to the issuance of a writ of possession. Effective 5/6/2137. (HD1)
SB-148: Relating To Taxation.
Sponsored by: Sen. Joy A. San Buenaventura
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To General Excise Tax. [SB-361]
[Taxes ]
[Food ]
[Poverty ]
[Budget and Spending ]
[Consumer Protection ]
[Human Services ]
Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP), regardless of the means of purchase and the SNAP eligibility of the person. Effective 7/1/2050. (SD2)
SB-361: Relating To General Excise Tax.
Sponsored by: Sen. Stanley Chang
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Housing. [SB-1121]
[Housing ]
[Taxes ]
[Real Estate ]
[Community Development ]
Exempts housing developed by the department of Hawaiian home lands from general excise and use taxes. Effective 7/1/2050. (HD1)
SB-1121: Relating To Housing.
Sponsored by: Sen. Ronald D. Kouchi
Conference Committee Meeting To Reconvene On 04-29-22 1:30pm; Conference Room 325. on 04/28/2022
Relating To General Excise Tax. [SB-919]
[Taxes ]
[Media and Advertising ]
[Telecommunications ]
Exempts from the general excise tax the sales of advertisements by radio broadcasting stations.
SB-919: Relating To General Excise Tax.
Sponsored by: Sen. Glenn Wakai
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To General Excise Tax. [SB-594]
[Taxes ]
[Small Business ]
Authorizes the director of taxation to exempt a taxpayer whose annual general excise tax liability does not exceed $100 from monthly, quarterly, or semiannual general excise tax filing requirements; provided that the taxpayer files an annual return. Applies to taxable years beginning after 12/31/2021. (SD1)
SB-594: Relating To General Excise Tax.
Sponsored by: Sen. Joy A. San Buenaventura
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Taxation. [SB-990]
[Taxes ]
[Budget and Spending ]
[Property Tax ]
[Funding ]
Authorizes a county with a pre-existing surcharge to continue the surcharge after December 31, 2030 at a lower rate of one-fourth per cent. Authorizes counties that have not adopted a surcharge ordinance on state tax to adopt a surcharge ordinance at the current rate of one-half of one per cent through December 31, 2030 and at a rate of one-fourth of one per cent after December 31, 2030. Amends restrictions on the use of surcharge revenues to more than capital costs for counties with a population greater than five hundred thousand.
SB-990: Relating To Taxation.
Sponsored by: Sen. Karl Rhoads
Carried Over To 2022 Regular Session. on 12/10/2021
Relating To Coffee. [HB-1155]
[Agriculture ]
[Food ]
[Consumer Protection ]
[Trade ]
[Small Business ]
Requires and appropriates funds to the department of agriculture to apply to register the term "Kona Coffee Blend" as a geographical indication or a similar intellectual property registration with the United States Patent and Trademark Office. Establishes a surcharge on the sale of certain coffee commodifies to reimburse the general funds appropriated. Requires a roasted coffee or instant coffee to contain at least fifteen per cent coffee by weight from a geographic origin to use that geographic origin in labeling or advertising.
HB-1155: Relating To Coffee.
Sponsored by: Rep. Bob McDermott
Referred To Agr, Ecd, Fin, Referral Sheet 3 on 02/01/2021
Relating To Taxation. [HB-1184]
[Taxes ]
Exempts the sale of precious metal bullion from the general excise tax. Effective 7/1/2050. (HD1)
HB-1184: Relating To Taxation.
Sponsored by: Rep. Val Okimoto
Recommitted To Fin With Representative Ward Voting Aye With Reservations; None Voting No And Representative(s) Matsumoto, Mizuno Excused. on 03/11/2021
Relating To Taxation. [SB-1265]
[Taxes ]
[Food ]
Increases the general excise tax to 4.5%. Doubles the amount of the refundable food/excise tax credit.
SB-1265: Relating To Taxation.
Sponsored by: Sen. Brian T. Taniguchi
Referred To Wam. on 02/01/2021
Relating To Taxation. [SB-1266]
[Taxes ]
[Food ]
Beginning 1/1/2031, increases the general excise tax to 4.5%. Doubles the amount of the refundable food/excise tax credit. Increase in tax credit applies to taxable years beginning after 12/31/2021.
SB-1266: Relating To Taxation.
Sponsored by: Sen. Brian T. Taniguchi
Referred To Wam. on 02/01/2021
Relating To Taxation. [SB-990]
[Taxes ]
[Budget and Spending ]
[Property Tax ]
[Funding ]
Authorizes a county with a pre-existing surcharge to continue the surcharge after December 31, 2030 at a lower rate of one-fourth per cent. Authorizes counties that have not adopted a surcharge ordinance on state tax to adopt a surcharge ordinance at the current rate of one-half of one per cent through December 31, 2030 and at a rate of one-fourth of one per cent after December 31, 2030. Amends restrictions on the use of surcharge revenues to more than capital costs for counties with a population greater than five hundred thousand.
SB-990: Relating To Taxation.
Sponsored by: Sen. Karl Rhoads
Referred To Psm/trs, Wam. on 01/29/2021