SB 1130 Hawaii Senate · 2026 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)

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 17, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB1130 → SB1130_SD1 · 3 edits

MINOR

The bill was converted from a standard Senate bill (SB 1130) into a Senate Draft (SD 1) format, which includes metadata headers and detailed legislative descriptions. The most significant substantive change is the effective date, which was moved from July 1, 2025, to January 1, 2026, likely to allow time for the new third-party certification requirement to be implemented. Additionally, a new requirement was added mandating that a third party must issue certification for projects to qualify for the tax exemption.

Scope change

The bill's scope remains focused on exempting construction materials for rebuilding in federally declared disaster areas, but the applicability timeline has shifted forward by one year.

TIMELINE

The effective date of the tax exemption was changed from July 1, 2025, to January 1, 2026.

REQUIREMENT

A new requirement was added stating that a third party must issue certification for projects to qualify for the tax exemption.

TECHNICAL

The document format was updated from a standard bill text to a Senate Draft (SD 1) version, including metadata and a more detailed legislative description.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 7, 2025

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

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