Bill > SB1495

This bill modifies Hawaii's tax code to exempt gross receipts from the sale of hearing aids from the state's general excise tax. Specifically, the bill amends Section 237-24.3 of the Hawaii Revised Statutes to include hearing aids alongside prescription drugs and prosthetic devices as items not subject to taxation when sold by hospitals, medical clinics, pharmacies, or licensed practitioners. The bill defines a "hearing aid" using the definition found in section 451A-1 of Hawaii's statutes. The tax exemption will take effect on December 31, 2050, and will automatically be repealed on January 1, 2027, reverting the law to its previous form. This legislation aims to reduce the financial burden on individuals purchasing hearing aids by eliminating the general excise tax on these medical devices, potentially making them more affordable for Hawaii residents who need them.

Budget and Finance, Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1495&year=2025