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HB 1149 Hawaii House · 2025 Regular Session

RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Summary
Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by contractors of the Patient-Centered Community Care program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/3000. (HD1)
Issues: ✗ Budget & TaxesOpposes Budget & TaxesRepealing tax exemptions increases tax liability for sugar cane farmers and VA program contractors, opposing tax relief and reducing exemptions.95% confidence ✗ VeteransOpposes VeteransRepeals tax exemption for VA Patient-Centered Community Care contractors, increasing costs for veterans' healthcare providers and weakening program funding/access.95% confidence
Sub-Topics: Tax Incentives
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Jan 21, 2025 Last action Mar 10, 2025
Maddy AI version diff · 1 comparison

What changed between versions

HB1149 → HB1149_HD1 · 5 edits
MODERATE
This bill significantly restructures Hawaii's General Excise Tax exemptions, removing protections for sugarcane producers and Veterans Affairs contractors while adding exemptions for foster care payments and cooperative housing. The changes affect how certain income streams are taxed under state law.
Scope change
The bill narrows exemptions for sugarcane producers and VA contractors while expanding exemptions for foster care payments and cooperative housing organizations.
ELIGIBILITY

Eliminated tax exemption for sugarcane producers who sell to manufacturers, removing protection for independent cane farmers.

Removed tax exemption for Patient-Centered Community Care program contractors working with the VA.

Added tax exemption for money paid to foster parents by the State or child-placing organizations.

Added tax exemption for cooperative housing corporations receiving shareholder reimbursements for operating expenses.

TIMELINE

Changed effective date from January 1, 2026 to January 1, 3000, making the new provisions retroactively applicable.

Floor votes · House Mar 4, 2025

How they voted

49–0
Passed · 2 other
Total votes 51
Mar 4, 2025
D Democratic41
41 Yea
100% Yea
R Republican10
8 Yea 2
80% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
3
Committee
4
Mar 6, 2025
Upper · Passed
The committee(s) on AEN has scheduled a public hearing on 03-10-25 1:01PM; Conference Room 224 & Videoconference.
upper
Mar 6, 2025
Committee
Referred to AEN, WAM.
upper
Mar 6, 2025
Introduced
Received from House (Hse. Com. No. 336).
upper
Mar 4, 2025
Lower · Passed
Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.
lower
Feb 19, 2025
Lower · Passed
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward.
lower
Jan 23, 2025
Committee
Referred to FIN, referral sheet 3
lower
Jan 23, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 21, 2025
Introduced
Pending introduction.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Nadine Nakamura
Nadine Nakamura
DDemocratic
HI
15