Category Archives: General Excise (HRS 237)

SB 2542; HB 2228

SUBJECT:  GENERAL EXCISE, Exemption for Medical Services

BILL NUMBER:  SB 2542; HB 2228

INTRODUCED BY: SB by BAKER, KANUHA, K. RHOADS; HB by LOWEN, CREAGAN, B. KOBAYASHI, MIZUNO, NAKASHIMA, SAN BUENAVENTURA, TODD

EXECUTIVE SUMMARY: Beginning July 1, 2020, provides a general excise tax exemption for medical services by physicians and advanced practice registered nurses acting in the capacity as a primary care provider.

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HB 1990, HD-1

SUBJECT: GENERAL EXCISE; State Improvement Surcharge

BILL NUMBER:  HB 1990, HD-1

INTRODUCED BY: House Committee on Lower & Higher Education

EXECUTIVE SUMMARY: Permanently directs specified percentages of the general excise tax revenues to a new educational infrastructure special fund for the department of education and other entities responsible for school facilities to augment its capacity and infrastructure and to the department of transportation to protect the state highway system from the threat of inundation and damage caused by climate change. Directs specified percentages of revenues from a new, temporary state improvement surcharge to the foregoing purposes and to certain state funds. Takes effect on 7/1/2050.

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HB 2477; SB 2973

SUBJECT:  GENERAL EXCISE, Clarify Start of Affordable Housing Exemption

BILL NUMBER:  HB 2477; SB 2973

INTRODUCED BY: HB by SAY, DECOITE, KONG, TOKIOKA, Eli; SB by KOUCHI by request

EXECUTIVE SUMMARY: Authorizes the Hawaii Housing Finance and Development Corporation to approve and certify for exemption from general excise taxes certain affordable housing projects once site control is obtained. Defines site control as the execution of any regulatory agreement between any qualified person or firm and any governmental entity for purposes of developing certain affordable housing projects.

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SB 3007

SUBJECT:  INCOME, GENERAL EXCISE, MISCELLANEOUS, Public Disclosure of Credit Recipients

BILL NUMBER:  SB 3007

INTRODUCED BY: WAKAI, RIVIERE, Harimoto, Kanuha, J. Keohokalole, Kim, Nishihara

EXECUTIVE SUMMARY:   Requires the Department of Business, Economic Development, and Tourism to make a public disclosure identifying the taxpayers receiving certain tax credits.

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SB 2140; HB 1715

SUBJECT:  GENERAL EXCISE, USE, Extends Period for Counties to Opt-In on Surcharge

BILL NUMBER:  SB 2140; HB 1715

INTRODUCED BY: SB by KOUCHI (Introduced by request of another party); HB by SAIKI (Introduced by request of another party)

EXECUTIVE SUMMARY: Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 6/30/2021.

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HB 2448; SB 2968

SUBJECT:  GENERAL EXCISE, Clarify Start of Affordable Housing Exemption

BILL NUMBER:  HB 2448; SB 2968

INTRODUCED BY: HB by BROWER, CACHOLA, HASHIMOTO, HOLT, ICHIYAMA, LOWEN, MATAYOSHI, MIZUNO, MORIKAWA, ONISHI, TARNAS, TODD; SB by KOUCHI by request

EXECUTIVE SUMMARY: Clarifies that the affordable housing exemption in section 201H-36, HRS, that has been approved by the Hawaii Housing Finance and Development Corporation shall be provided once the qualified person or firm has received approval for project funding and begun to spend money on the project.

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SB 2413

SUBJECT:  GENERAL EXCISE, Exemptions for Food, Medical Services, Feminine Hygiene Products

BILL NUMBER:  SB 2413

INTRODUCED BY:  FEVELLA, KANUHA, RIVIERE, RUDERMAN, Ihara, K. Kahele, Keith-Agaran, J.Keohokalole, Kim, Moriwaki, Nishihara, Shimabukuro, Wakai

EXECUTIVE SUMMARY: Enacts GET exemptions for food items, medical services, and feminine hygiene products.  The revenue impact could be considerable.

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