Bill > SB1468

This bill eliminates two specific general excise tax (GET) exemptions in Hawaii, effective January 1, 2026. The first exemption being removed is for independent sugar cane farmers, which previously allowed these agricultural producers to receive tax-free income from selling sugarcane to manufacturers under certain conditions. The second exemption being eliminated is for contractors of the Patient-Centered Community Care Program, a healthcare service program established by the U.S. Department of Veterans Affairs. By removing these exemptions, the bill means that income received by these specific groups will now be subject to Hawaii's general excise tax. The bill also makes corresponding technical amendments to renumber and adjust references in other sections of Hawaii's tax code to reflect these changes, ensuring that the statutory language remains consistent after removing these tax exemptions. The changes appear to be part of a broader effort to standardize tax treatment across different business and service sectors.

Agriculture and Natural Resources, Budget and Finance

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1468&year=2026