Budget & Taxes (Sales Tax)

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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passed · Hawaii · Senate Feb 12, 2026

SB 2796: RELATING TO TAXATION.

Imposes the manufacturing general excise tax rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest general excise tax rate. Exempts from the general excise tax amounts received by a motion picture project employer from a client company equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Effective 1/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts employee wages from tax for motion picture employers, creating a tax break for industry, reducing government revenue.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts employee wages/salaries from tax, directly reducing tax burden on labor costs for film workers.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Hawaii · House Dec 8, 2025

HB 959: RELATING TO TAXATION.

Exempts the sale of groceries and nonprescription drugs from the general excise tax. Incrementally increases the general excise tax over four years, with the increased proceeds during certain fiscal years to be deposited into the general fund. Removes the state income tax on unemployment compensation benefits. Doubles the standard deduction for individuals earning less than $100,000 and joint returns earning less than $200,000. Repeals the incremental increases on standard income tax deduction amounts. Increases the minimum income threshold and exemption amount for the low-income household renters' income tax credit. Removes the tax liability for the first $100,000 of individual income earned. Establishes the Maui Recovery Special Fund to be used for recovery programs related to the 2023 Maui wildfires. Appropriates funds. Applies to taxable years beginning after 12/31/2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries/nonprescription drugs from tax, removes income tax on unemployment, and doubles standard deductions for lower/middle income earners, providing direct tax relief.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRemoves income tax on unemployment benefits, increasing take-home pay for workers during job loss, directly supporting unemployment benefits as a key labor/employment safety net.95% confidence

Sub-Topics Income Tax Sales Tax Tax Credits Unemployment Workers' Compensation

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in committee · Hawaii · House Dec 8, 2025

HB 180: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Exempts the tax collected on the sale of groceries that are eligible under the supplemental nutrition assistance program or special supplemental nutrition program for women, infants, and children, regardless of the means of purchase and the program eligibility of the purchaser.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts SNAP/WIC-eligible groceries from excise tax, providing tax relief for low-income households, aligning with support indicators for fiscal relief.95% confidence

Sub-Topics Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 1215: RELATING TO GENERAL EXCISE TAX EXEMPTION.

Exempts from the general excise tax, amounts received by a contractor for contracting work performed in a county having a population of more than one hundred twenty-five thousand but less than one hundred eighty-five thousand.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts contractors from general excise tax, providing tax relief per support indicators for business tax policy.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · House Dec 8, 2025

HB 1125: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax exemptions for state-contracted mental health services, providing tax relief to support essential public health programs under the Adult Mental Health Division.95% confidence ✓ HealthcareSupports HealthcareBill provides tax exemption for mental health residential care facilities under Adult Mental Health Division contract, directly reducing costs for services and supporting mental health care access.90% confidence

Sub-Topics Sales Tax Mental Health

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in committee · Hawaii · Senate Dec 8, 2025

SB 875: RELATING TO GENERAL EXCISE TAX REDUCTIONS.

Reduces the general excise tax rate on the gross proceeds or 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 GET reductions.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces excise tax on SNAP/WIC-eligible groceries and nonprescription drugs, providing tax relief for low-income households per bill's explicit tax reduction language.95% confidence

Sub-Topics Sales Tax

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in committee · Hawaii · Senate Dec 8, 2025

SB 1241: RELATING TO GENERAL EXCISE TAX EXEMPTION.

SB 1241 establishes a general excise tax exemption for specific medical services, including dental care, meaning providers of these services would no longer pay the standard excise tax on them. The bill directly affects medical providers who offer qualifying services like dental care by removing their tax obligation. Key provisions define which medical services qualify for the exemption, creating a clear policy change in tax treatment. This is a concrete policy adjustment focused solely on tax relief for covered healthcare services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemption for medical services, reducing provider tax burden and aligning with tax relief indicators for qualifying services.95% confidence ✓ HealthcareSupports HealthcareExempts dental and medical services from excise tax, reducing provider costs and improving access to care by lowering financial barriers for qualifying services.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Hawaii · House Jan 26, 2026

HB 1807: RELATING TO TAXATION.

HB 1807 would impose an additional tax (surtax) on taxable income for high-earning individuals. It directly affects taxpayers with income above a specific threshold, though the exact amount isn't detailed in the abstract. The bill creates a new tax rate applied to income exceeding this threshold, adding to existing income tax obligations. The measure was introduced in January 2026 and referred to committee for further review.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes surtax on high earners, increasing tax revenue for state budget funding per tax policy focus.95% confidence

Sub-Topics Income Tax Sales Tax State Budget

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