Budget & Taxes (Sales Tax)

passed · Hawaii · House Mar 10, 2026

HB 1813: RELATING TO TAXATION.

HB 1813 amends and repeals specific exemptions within the state's general excise tax and use tax laws. This bill changes how certain tax exemptions apply, potentially affecting businesses and individuals who currently qualify for those exemptions. The legislation does not create new taxes or directly fund programs, but alters existing tax rules by removing or modifying eligibility criteria for exemptions. As the bill is very recent (introduced January 22, 2026), specific exemptions impacted or affected entities are not detailed in the provided context.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill repeals tax exemptions, closing loopholes and broadening tax base to increase revenue, supporting fiscal responsibility.85% confidence

Sub-Topics Business Taxes Fees & Licensing Sales Tax

Track

in committee · Hawaii · House Feb 2, 2026

HB 2526: RELATING TO TAXATION.

Establishes a nonrefundable individual income tax credit for a certain percentage of expenses paid to retrofit a residence with wind resistive devices or to purchase, install, or construct, a hurricane shelter on the taxpayer's property. Reduces the general excise tax rate on the gross proceeds or income from the sale of a concrete certified hurricane-resistant residential project or certain hurricane-resistant components of a high-rise condominium. Applies to taxable years beginning after 12/31/2026. Sunsets 12/31/2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits and rate reductions for hurricane-resistant home improvements, offering direct tax relief under taxation policies.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

Track

in committee · Hawaii · Senate Jan 30, 2026

SB 2792: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Establishes a general excise tax exemption for the gross proceeds or income from the sale of groceries that are eligible under the Supplemental Nutrition Assistance Program (SNAP), regardless of the means of purchase or the SNAP eligibility of the purchaser. Establishes a general excise tax exemption for the gross proceeds or income from the sale of nonprescription drugs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts SNAP-eligible groceries and nonprescription drugs from general excise tax, providing tax relief to low-income residents and aligning with fiscal support for essential needs.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

Track

in committee · Hawaii · House Dec 8, 2025

HB 535: RELATING TO LIQUOR.

HB 535 would temporarily increase the liquor tax by imposing a three-year surcharge on all liquor tax payments. This surcharge would end on June 30, 2028, after which the tax would return to its previous rate. The bill directly affects liquor businesses (which collect the tax) and consumers (who pay the increased cost at purchase). The policy change is a straightforward tax adjustment with a defined end date, not a broader regulatory shift.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases liquor tax revenue through temporary surcharge, directly strengthening tax collection for budget purposes.95% confidence

Sub-Topics Fees & Licensing Sales Tax

Track

in committee · Hawaii · Senate Feb 2, 2026

SB 3150: RELATING TO HOSTING PLATFORMS.

Requires hosting platforms that earn service fees for providing booking services for transient accommodations to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates tax collection from platforms, closing loopholes and increasing state revenue for transient accommodations tax system.95% confidence

Sub-Topics Sales Tax

Track

in committee · Hawaii · House Dec 8, 2025

HB 522: RELATING TO THE GENERAL EXCISE TAX.

HB 522 establishes a monthly tax holiday for small businesses in the state, waiving the general excise tax on the first Saturday of each month. This directly affects small businesses operating within the state, providing them with a recurring day of tax relief. The key mechanism is an automatic exemption on the first Saturday of every month, requiring no additional action from businesses. The bill creates a consistent, predictable schedule for this tax relief without altering tax rates or creating new fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides recurring tax relief for small businesses by waiving excise tax on first Saturdays, reducing their tax burden - directly aligns with tax relief indicators for support.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

in committee · Hawaii · Senate Dec 8, 2025

SB 1214: RELATING TO VACANT HOMES.

Establishes a Vacant Homes Special Fund under the Hawaii Housing Finance and Development Corporation for rental assistance programs. Establishes a general excise tax surcharge on an owner that allows a residential real property to remain vacant for 180 days or more a year. Requires persons who own residential real property, but do not live there, to obtain a general excise tax license. Requires the counties to disclose to the Department of Taxation a list of properties classified as not being occupied by an owner of that property. Requires the Department of Business, Economic Development, and Tourism to calculate average annual rental value for the basis for the surcharge amount.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes general excise tax surcharge on vacant homes to fund rental assistance program, directly increasing tax revenue for public housing services.95% confidence ✓ HousingSupports HousingEstablishes Vacant Homes Special Fund for rental assistance and imposes tax surcharge on vacant properties to increase housing availability and affordability.95% confidence

Sub-Topics Fees & Licensing Sales Tax Housing Finance Property Development Renters

Track

passed · Hawaii · House Mar 24, 2026

HB 2030: RELATING TO TRANSPORTATION AFFORDABILITY.

Requires the Department of Transportation to establish a clean vehicle rebate program to provide rebates for the purchase or lease of new and used zero-emission vehicles and plug-in hybrid electric vehicles. Establishes the clean vehicle special fund. Beginning 1/1/2027, establishes a transportation affordability and energy security tax. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new transportation affordability tax and special fund to fund clean vehicle rebates, directly creating tax revenue and fiscal mechanism for program.95% confidence ✓ EnergySupports EnergyEstablishes clean vehicle rebates, special fund, and energy security tax to promote zero-emission vehicles and reduce fossil fuel dependence.90% confidence ✓ EnvironmentSupports EnvironmentRebates for zero-emission vehicles directly reduce emissions and fund clean transportation initiatives under Environment subject.95% confidence ✓ TransportationSupports TransportationBill mandates DOT to establish clean vehicle rebates and special fund, directly promoting sustainable transportation affordability through funding and tax mechanisms.95% confidence

Sub-Topics Sales Tax Electric Vehicles Recycling Electric Vehicles Transportation Funding

Track

in committee · Hawaii · Senate Jan 28, 2026

SB 2456: RELATING TO THE TAXATION OF LIQUOR.

SB 2456 increases the state tax on liquor sales and establishes a mechanism to automatically adjust this tax rate annually based on inflation. The bill directly affects liquor retailers, distributors, and consumers, as the tax increase would raise costs for these businesses and potentially lead to higher prices for consumers. Key provisions include setting a new base tax rate and linking future adjustments to the official inflation index to maintain revenue levels over time. This bill is currently in the early stages of the legislative process (introduced and passed first reading on January 22, 2026).

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state liquor tax revenue with automatic inflation adjustments, directly boosting budget through higher taxation.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

passed · Hawaii · House Mar 10, 2026

HB 2391: RELATING TO TAXATION.

HB 2391 creates a temporary sales tax exemption for school supplies, meaning businesses selling these items would not collect the usual general excise tax during the holiday period. This directly affects consumers purchasing school supplies and the businesses selling them, as the bill requires retailers to pass any tax savings directly to shoppers. The key provision is a time-limited tax holiday where the state waives the sales tax on qualifying items, but businesses must lower prices for customers rather than keeping the savings. The policy aims to reduce costs for families buying school essentials during the holiday period. (Note: This is a policy change, not a procedural bill.)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary tax relief for school supplies, directly reducing consumer costs during holiday period. Aligns with tax relief for middle-income families without defunding or tax increases.95% confidence ✓ EducationSupports EducationTax exemption on school supplies lowers costs for families, directly improving access to educational materials for K-12 students during the holiday period.90% confidence

Sub-Topics Business Taxes Procurement Sales Tax

Track