Category Archives: General Excise (HRS 237)

SB 1087, SD1

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Suspends EUTF contribution requirement

BILL NUMBER:  SB 1087, SD1

INTRODUCED BY:  Senate Committee on Labor, Culture and the Arts

EXECUTIVE SUMMARY:  Suspends the requirement for public employers to make annual required contributions to the Hawaii employer-union health benefits trust fund through fiscal year 2024-2025.

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SB 767, SD1

SUBJECT:  INCOME, GENERAL EXCISE, Legalization of Marijuana for Personal Use

BILL NUMBER:  SB 767, SD1

INTRODUCED BY:  Senate Committee on Public Safety, Intergovernmental, and Military Affairs

EXECUTIVE SUMMARY:  Legalizes the personal use, possession, and sale of cannabis in a specified quantity. Requires licensing to operate cannabis establishments. Subjects cannabis establishments to excise taxes and income taxes.

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SB 56

SUBJECT:  INCOME, GENERAL EXCISE, USE, CONVEYANCE, Omnibus Tax Increase and Suspension of Exemptions

BILL NUMBER:  SB 56

INTRODUCED BY: CHANG

EXECUTIVE SUMMARY: Increases the personal income tax rate and implements a rate recapture mechanism that phases out lower tax brackets for high earners for taxable years beginning after 12/31/2020. Increases the tax on capital gains. Increases the corporate income tax and establishes a single corporate income tax rate. From 7/1/2021 through 6/30/23, temporarily repeals certain general excise tax exemptions. Increases conveyance taxes for the sale of properties valued at $1,000,000 or greater.

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SB 361, SD1

SUBJECT:  GENERAL EXCISE, Exemption for food or food ingredients

BILL NUMBER:  SB 361, SD1

INTRODUCED BY: Senate Committee on Agriculture and Environment

EXECUTIVE SUMMARY: 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. Applies to taxable years after 12/31/2021.

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HB 1142, HD2

SUBJECT:  GENERAL EXCISE, Surcharge on Motor Vehicle Sales

BILL NUMBER:  HB 1142, HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:  Establishes a surcharge on the sale of high-end gasoline-powered vehicles to fund the installation of electric vehicle charging systems. Establishes electric vehicle charging system subaccount within the public utilities commission special fund. Sunsets 6/30/2030.

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HB 476, HD2

SUBJECT:  TOBACCO, GENERAL EXCISE, USE, Include electronic smoking devices

BILL NUMBER:  HB 476; HD2

INTRODUCED BY:  House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:  Imposes a fifty per cent tax on products with a modified risk tobacco product order issued by the Secretary of the United States Department of Health and Human Services.  Establishes taxation of e-liquids used in electronic smoking devices.  Requires wholesalers and dealers to be licensed.  Requires retailers of tobacco and e-liquids to obtain permits.  Effective 7/1/2060.

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SB 1, Proposed SD1

SUBJECT:  GENERAL EXCISE. Exemption for ALOHA Homes

BILL NUMBER:  SB 1, Proposed SD1

INTRODUCED BY:  Senate Committee on Housing

EXECUTIVE SUMMARY:  Establishes the ALOHA homes program to develop low-cost homes on state-owned and county-owned land in urban redevelopment sites to be sold in leasehold by the Hawaii Housing Finance and Development Corporation (HHFDC) to qualified residents.  Exempts sales of ALOHA homes leases from GET.

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HB 1144, HD1

SUBJECT:  GENERAL EXCISE, Exempts interisland transportation of livestock

BILL NUMBER:  HB 1144, HD1

INTRODUCED BY:  House Committee on Water & Land

EXECUTIVE SUMMARY: Exempts from general excise tax law amounts received from the interisland transportation and related loading and unloading of livestock. Requires the public utilities commission to authorize preferential water carrier service rates by tariff for ratepayers that operate farms or ranches located in any county with a population equal to or less than 500,000.

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