Bill > SB1468

This bill removes two specific general excise tax exemptions in Hawaii: one for independent sugar cane farmers and another for contractors of the Patient-Centered Community Care Program (a Veterans Affairs healthcare program). The bill modifies existing sections of Hawaii Revised Statutes related to tax exemptions, specifically sections 23-73 and 237-24, to delete the provisions that previously exempted these groups from paying general excise tax. Currently, independent sugar cane farmers and these specific healthcare contractors are not required to pay general excise tax on certain income, but under this bill, they will be subject to taxation like other businesses. The changes will take effect on January 1, 2026, giving affected parties advance notice of the upcoming tax modification. By removing these exemptions, the bill appears aimed at broadening the state's tax base and ensuring more consistent taxation across different types of businesses and service providers.

Agriculture and Natural Resources, Budget and Finance

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1468&year=2025