Bill > SB1495

This bill amends Hawaii's tax code to exempt the sale of hearing aids from the state's general excise tax when sold by hospitals, medical clinics, pharmacies, or licensed practitioners. Specifically, the bill adds "hearing aids" to the list of items that are not subject to taxation when sold to individuals, and provides a definition of "hearing aid" as referenced in section 451A-1 of Hawaii's statutes. The tax exemption is designed to make hearing aids more affordable by removing the additional tax burden. The bill has an unusual effective date of December 31, 2050, with a sunset provision that will automatically repeal the law on January 1, 2027, which means the hearing aid tax exemption will be in effect for a very long time but is ultimately temporary. This approach allows the legislature to periodically review and potentially renew the tax exemption, ensuring it remains relevant and beneficial to consumers.

Budget and Finance, Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1495&year=2026