Budget & Taxes (Sales Tax)

in committee · Hawaii · Senate Dec 8, 2025

SB 194: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

SB 194 would remove general excise taxes on food, medical services, and feminine hygiene products. This means consumers purchasing groceries, healthcare services, and items like tampons or pads would no longer pay this specific tax on those items. The bill directly affects residents buying these essential goods and services, shifting the tax burden away from these categories.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves excise taxes on essential goods (food, medical, hygiene), providing tax relief for lower-income residents, aligning with support indicators.95% confidence ✓ HealthcareSupports HealthcareRemoves tax on medical services, reducing costs for healthcare access and aligning with support indicators for improved patient affordability.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 933: RELATING TO GENERAL EXCISE TAX REDUCTIONS.

Reduces the general excise tax rate on the gross proceeds or gross income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP) or Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), regardless of the means of purchase and the program eligibility of the purchaser. Reduces the general excise tax rate on the gross proceeds or income from the sale of nonprescription drugs. Requires DBEDT to conduct an economic cost-benefit analysis on the general excise tax reductions. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces excise tax on SNAP/WIC-eligible groceries and nonprescription drugs, providing tax relief for low-income residents through targeted rate reductions.92% confidence

Sub-Topics Business Taxes Sales Tax

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passed · Hawaii · House Dec 8, 2025

HB 1085: RELATING TO TAXATION.

Increases the tax rates for cigarettes and little cigars beginning 1/1/2026, amends the disposition of tax revenues to certain non-general funds starting from fiscal year 2026-2027, with the excess carrying over to the general fund, and expands the disposition of tax revenues to the non-general funds to include all tobacco product taxes. Repeals obsolete historical tax rates. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tobacco tax rates and mandates revenue disposition to non-general funds with excess to general fund, strengthening state budget revenue streams.95% confidence

Sub-Topics Sales Tax State Budget

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passed both · Hawaii · House Mar 30, 2026

HB 1918: RELATING TO TAXATION.

Imposes conveyance tax on the transfer of a controlling interest of an entity with an interest in real property. Stipulates that the imposition of the conveyance tax on transfers of entity ownership shall not apply to any transfer of interest or acquisition between entities wholly owned by the same common ownership that results in no change in the beneficial ownership. Imposes the conveyance tax on certain transfers of real property at the lowest tax rate. Imposes liability on the transferee in the event that the transferor of the controlling interest does not pay the tax due. Effective 1/1/3028. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by imposing conveyance tax on controlling interest transfers while exempting same-ownership transfers, promoting fiscal responsibility in real property taxation.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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passed · Hawaii · Senate Feb 20, 2026

SB 2738: RELATING TO TAX HAVEN ABUSE.

Effective 1/1/2028, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Establishes penalties for violations. Effective 7/1/2050. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loopholes by requiring corporations to report foreign subsidiary income and pay state taxes on it, increasing revenue for the general fund. This strengthens tax collection and fiscal management.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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passed · Hawaii · House Dec 8, 2025

HB 1437: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Establishes a general excise tax exemption on the gross proceeds or gross income received from sales of commodities or services that benefit nonprofit schools. Effective 1/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to nonprofit schools via general excise tax exemption, aligning with tax relief indicators for support.95% confidence ✓ EducationSupports EducationProvides tax exemption for nonprofit schools, reducing operational costs and supporting their funding capacity for educational services.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · Senate Dec 8, 2025

SB 377: RELATING TO TAXATION.

SB 377 would remove the general excise tax from medical services provided by healthcare facilities and professionals. This change directly affects hospitals, clinics, doctors, and their patients by eliminating a tax on services like check-ups, treatments, and hospital care. The bill's key provision is a straightforward tax exemption, meaning healthcare providers would no longer collect or remit this tax on qualifying medical services. The policy aims to reduce costs associated with healthcare delivery without altering other tax structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves general excise tax on medical services, providing tax relief to patients and providers, aligning with tax relief indicators for essential services.95% confidence ✓ HealthcareSupports HealthcareRemoves tax on medical services, reducing costs for providers/patients and aligning with healthcare cost reduction goals.95% confidence

Sub-Topics Sales Tax Tax Incentives Hospitals

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passed · Hawaii · House Mar 10, 2026

HB 2156: RELATING TO TAXATION.

HB 2156 would raise the income or transaction thresholds that require businesses to file two specific taxes: the General Excise Tax (applied to most business activities) and the Transient Accommodations Tax (for short-term rentals like hotels or vacation homes). Businesses currently obligated to file below the new, higher thresholds would no longer need to file if their annual activity remains under the increased limit. This change directly affects small businesses and short-term rental operators who currently meet the lower filing requirements. The bill is pending committee referral as of January 2026, with no specific dollar amounts provided in the abstract.

Topics ✓ Budget & TaxesSupports Budget & TaxesRaises tax filing thresholds for small businesses, reducing compliance burden and providing tax relief per bill's focus on General Excise and Transient Accommodations Taxes.85% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Hawaii · Senate Jan 22, 2026

SB 2023: RELATING TO TAXATION.

SB 2023 increases the income or revenue thresholds that require businesses to file the General Excise Tax and Transient Accommodations Tax. This change would directly affect businesses currently subject to these taxes but operating below the new higher thresholds. The bill modifies the filing requirements by raising the monetary limits for when these tax filings become mandatory.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax filing thresholds for small businesses, reducing compliance burden. Direct tax relief aligns with support indicators for fiscal responsibility.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Hawaii · House Jan 28, 2026

HB 2032: RELATING TO TAXATION.

PART II: Exempts the sale of groceries and nonprescription drugs from the general excise tax. PART III: Removes the state income tax on unemployment compensation benefits. PART IV: Doubles the standard deduction for individuals earning less than $100,000 and joint filers earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. PART V: Increases the maximum adjusted gross income allowed to qualify for the low-income household renters' income tax credit and increases the credit amount. PART VI: Repeals the incremental changes to income tax brackets and removes the tax liability for the first $100,000 of individual income earned.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries/nonprescription drugs from tax, removes income tax on unemployment benefits, doubles standard deductions for lower/middle-income earners, and increases low-income renters' tax credit.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRemoves tax on unemployment benefits and increases tax deductions for low/middle-income earners, directly supporting workers' financial stability and reducing tax burden on employment income.85% confidence

Sub-Topics Business Taxes Income Tax Sales Tax Unemployment Workers' Compensation

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