Budget & Taxes (Sales Tax)

in committee · Hawaii · Senate Feb 12, 2026

SB 3337: RELATING TO TAXATION.

SB 3337 would remove the state tax on gasoline and diesel fuel used in motor vehicles. This change would directly affect drivers and businesses that purchase these fuels, as they would no longer pay the state tax on each gallon. The bill’s key provision is eliminating the existing state tax rate applied to these fuels at the point of sale. The bill is currently in committee review, with a public hearing scheduled for February 12, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates state fuel tax, providing direct tax relief to drivers/businesses, aligning with tax relief indicators for 'support' stance.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

passed · Hawaii · Senate May 12, 2026

SR 11: URGING THE COUNTIES TO INITIATE A FREEZE ON PRIMARY RESIDENCE PROPERTY TAXES FOR HOMEOWNERS WHO ARE SEVENTY-FIVE YEARS OF AGE AND OLDER TO CREATE A MORE SECURE FINANCIAL ENVIRONMENT FOR THE IMPACTED POPULATION.

This Senate Resolution (SR 11) urges Hawaii counties to implement a property tax freeze on primary residences for homeowners aged 75 and older. It directly affects senior homeowners in Hawaii, aiming to improve their financial stability amid the state's high cost of living (179 index) and fixed incomes failing to keep pace with inflation. The freeze would apply only to the primary residence and end if the homeowner sells, transfers the property, or no longer owns it. The resolution is non-binding and directs counties to consider this measure, not mandate it.

Topics ✓ Budget & TaxesSupports Budget & TaxesUrges property tax freeze for seniors, providing direct tax relief to protect fixed-income homeowners from rising costs.95% confidence

Sub-Topics Property Tax Sales Tax Tags Seniors

Track

passed · Hawaii · Senate Dec 8, 2025

SB 492: RELATING TO GENERAL EXCISE TAX.

Authorizes each county that has established a surcharge on state tax before 7/1/2015 to extend the surcharge until 12/31/2045, at the same rates, if the county does so before 1/1/2028. Provides that no county surcharge on state tax authorized for a county that has not established a surcharge on state tax before 7/1/2015, shall be levied before 1/1/2019, or after 12/31/2045. Repeals certain conditions on the use of surcharges for housing infrastructure costs. Effective 5/13/2040. (SD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends county tax surcharges until 2045, maintaining local revenue streams without rate changes or new tax burdens.90% confidence ✓ HousingSupports HousingRepeals restrictions on using county surcharges for housing infrastructure, enabling funding for housing development and infrastructure projects.85% confidence

Sub-Topics Fees & Licensing Sales Tax

Track

in committee · Hawaii · Senate Dec 8, 2025

SB 310: RELATING TO TAXATION.

Authorizes a county with a pre-existing surcharge to continue the surcharge after December 31, 2030, at a lower rate of one-fourth per cent. Authorizes counties that have not adopted a surcharge ordinance on state tax to adopt a surcharge ordinance at the current rate of one-half of one per cent through December 31, 2030, and at a rate of one-fourth of one per cent after December 31, 2030. Expands the authorized use of surcharge revenues to more than capital costs of a locally preferred alternative for a mass transit project for counties with a population greater than five hundred thousand.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables counties to maintain/adopt low-rate surcharges (0.25%) for local revenue, expanding use beyond capital costs to fund services, strengthening fiscal management.90% confidence

Sub-Topics Fees & Licensing Sales Tax

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1130: RELATING TO THE GENERAL EXCISE TAX.

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)

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disaster rebuilding materials from state tax, providing targeted tax relief for recovery efforts in federally declared disaster areas.95% confidence

Sub-Topics Sales Tax

Track

in committee · Hawaii · House Feb 2, 2026

HB 2521: RELATING TO TAXATION.

HB 2521 exempts the sale of groceries, healthcare services, and utility services from the general excise tax. This means businesses selling these specific items or services - like grocery stores, hospitals, and electricity/water providers - would no longer pay this tax on those transactions. The bill defines key terms to clarify which services qualify for the exemption. It directly affects businesses in these sectors by reducing their tax burden on core customer transactions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential services (groceries, healthcare, utilities) from general excise tax, reducing tax burden on businesses and consumers for necessities, aligning with tax relief for lower/middle income.95% confidence ✓ HealthcareSupports HealthcareExempts healthcare services from general excise tax, reducing provider costs and supporting accessibility of healthcare services.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

passed · Hawaii · Senate Dec 8, 2025

SB 1444: RELATING TO THE GENERAL EXCISE TAX.

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)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax exemption for mental health care facilities, reducing their tax burden to support public service funding under state contracts.95% confidence ✓ HealthcareSupports HealthcareBill provides tax exemptions for mental health residential care services, reducing costs for facilities and improving access to mental health care under DOH contracts.90% confidence

Sub-Topics Sales Tax Mental Health

Track

in committee · Hawaii · House Feb 18, 2026

HB 1611: RELATING TO TAXATION.

Beginning 1/1/2027, establishes a yearly reduction in the general excise tax rate on groceries and nonprescription drugs on a tiered schedule until 1/1/2034, when a full general excise tax exemption applies. Beginning 1/1/2027, prohibits the counties from imposing a county surcharge on groceries and nonprescription drugs. Beginning 1/1/2028, provides a general excise tax exemption on the wholesale sale of groceries and nonprescription drugs. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces general excise tax on essential items (groceries, nonprescription drugs), providing tax relief for lower-income households per tax reduction indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

Track

in committee · Hawaii · House Dec 8, 2025

HB 572: RELATING TO GENERAL EXCISE TAX.

Exempts food and groceries from certain healthcare-related goods or services that were not the general excise tax. Expands general excise tax exemptions to include purchased under the Medicare, Medicaid, and TRICARE programs. Effective 7/1/3000. (HD1)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemptions for food and healthcare, providing relief for essential purchases, aligning with tax relief indicators for lower-income households.95% confidence ✓ HealthcareSupports HealthcareExpands tax exemptions for Medicare/Medicaid/TRICARE purchases, reducing out-of-pocket costs for healthcare services and improving access to covered care.95% confidence

Sub-Topics Sales Tax Medicaid Medicare

Track

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

Track