SB 1444 Hawaii Senate · 2025 Regular Session

RELATING TO THE GENERAL EXCISE TAX.

Summary

Authorizes general excise tax exemptions for residential care services provided by certain licensed health care facilities pursuant to a contract with the Adult Mental Health Division of the Department of Health. Effective 1/1/26. (SD1)

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 21, 2025 Last action Feb 12, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB1444 → SB1444_SD1 · 3 edits

MINOR

This bill adds new tax exemptions for amounts received by contractors of the Patient-Centered Community Care program and adult residential care homes licensed under specific health department sections. The changes expand the General Excise Tax exemptions to include payments for residential care services provided by these facilities under contracts with the Department of Health. This affects how certain healthcare facilities are taxed on their income from government contracts.

Scope change

The bill expands the scope of tax-exempt amounts to include specific healthcare service payments that were not previously exempt under the General Excise Tax law.

ELIGIBILITY

Added new exemption for amounts received by contractors of the Patient-Centered Community Care program for actual costs or advancements to third-party healthcare providers

Added new exemption for amounts received by adult residential care homes licensed under section 321-15.6 or expanded adult residential care homes licensed under 321-15.62 for providing residential care services under contracts with the Department of Health

TIMELINE

Added effective date provision stating the Act takes effect on January 1, 2026

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 12, 2025

Committee

Reported from HHS (Stand. Com. Rep. No. 330) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 5, 2025

Upper · Passed

The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 4 Aye(s): Senator(s) San Buenaventura, Aquino, Hashimoto, Keohokalole; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

Jan 31, 2025

Upper · Passed

The committee(s) on HHS has scheduled a public hearing on 02-05-25 1:00PM; Conference Room 225 & Videoconference.

upper

Jan 27, 2025

Committee

Referred to HHS, WAM.

upper

Jan 23, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 21, 2025

Introduced

Pending Introduction.

upper

1 primary · 0 co-sponsors