Bill > HB180

This bill creates a new exemption in Hawaii's General Excise Tax law for groceries that are eligible for purchase under the Supplemental Nutrition Assistance Program (SNAP) and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). The exemption applies regardless of the method of purchase or the purchaser's eligibility for these federal nutrition assistance programs. The bill defines "food" or "food product" as substances sold for human consumption and ingestion, and "groceries" as food products intended for home consumption. The Department of Taxation is authorized to further define "groceries" through rules or tax informational releases, with the requirement that they consult with the federal Food and Nutrition Service to ensure alignment with SNAP and WIC program guidelines. The tax exemption will take effect on July 1, 2025, potentially reducing the cost of eligible grocery items for Hawaii residents by eliminating the general excise tax on these purchases.

Housing and Urban Affairs

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=180&year=2026