SB 1130 Hawaii Senate · 2025 Regular Session

RELATING TO THE GENERAL EXCISE TAX.

Summary

Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the certification for projects qualifying for the exemption for disaster construction rebuilding materials. Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 17, 2025 Last action Feb 7, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB1130 → SB1130_SD1 · 3 edits

MINOR

SB 1130 was amended to add a requirement for third-party certification of projects seeking tax exemptions and to change the effective date from July 1, 2025, to January 1, 2026. These changes ensure that only verified disaster reconstruction projects receive tax relief and align the law's implementation with the upcoming fiscal year.

Scope change

The bill now requires third-party certification for projects to qualify for the tax exemption, adding an administrative oversight layer to the relief program.

REQUIREMENT

Added a requirement that a third party must issue certification for projects to qualify for the tax exemption.

TIMELINE

Changed the effective date of the Act from July 1, 2025, to January 1, 2026.

TECHNICAL

Updated the bill's metadata and formatting to reflect Senate District 1 (SD1) version with digital tracking information.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 7, 2025

Committee

Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Jan 29, 2025

Upper · Passed

The committee(s) on PSM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in PSM were as follows: 5 Aye(s): Senator(s) Elefante, Wakai, Fukunaga, Rhoads, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Jan 24, 2025

Upper · Passed

The committee(s) on PSM has scheduled a public hearing on 01-29-25 3:00PM; Conference Room 225 & Videoconference.

upper

Jan 23, 2025

Committee

Referred to PSM, WAM.

upper

Jan 17, 2025

Introduced

Introduced.

upper

1 primary · 0 co-sponsors