summary
Introduced
01/23/2025
01/23/2025
In Committee
02/13/2025
02/13/2025
Crossed Over
Passed
Dead
Introduced Session
2025 Regular Session
Bill Summary
Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by a contractor of the Patient-Centered Community Care Program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/2026. (SD1)
AI Summary
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.
Committee Categories
Agriculture and Natural Resources, Budget and Finance
Sponsors (1)
Last Action
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (on 02/13/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1468&year=2025 |
BillText | https://www.capitol.hawaii.gov/sessions/session2025/bills/SB1468_SD1_.HTM |
Committee Report SB1468_SD1_SSCR465_ | https://www.capitol.hawaii.gov/sessions/session2025/CommReports/SB1468_SD1_SSCR465_.pdf |
SB1468_TESTIMONY_AEN_02-10-25_ | https://www.capitol.hawaii.gov/sessions/session2025/Testimony/SB1468_TESTIMONY_AEN_02-10-25_.PDF |
BillText | https://www.capitol.hawaii.gov/sessions/session2025/bills/SB1468_.HTM |
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