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Hawaii 2025 Regular Session
Relating To General Excise Tax. [HB-1339]
Exempts food and groceries from the general excise tax. Expands a 2024 session law exempting certain medical and dental services to include all medical and dental services.
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Gettr Hawaii 2025 Regular Session
Relating To Vacant Homes. [SB-1214]
Establishes a Vacant Homes Special Fund under the Hawaii Housing Finance and Development Corporation for rental assistance programs. Establishes a general excise tax surcharge on an owner that allows a residential real property to remain vacant for 180 days or more a year. Requires persons who own residential real property, but do not live there, to obtain a general excise tax license. Requires the counties to disclose to the Department of Taxation a list of properties classified as not being occupied by an owner of that property. Requires the Department
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Hawaii 2025 Regular Session
Relating To The General Excise Tax. [SB-1130]
Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the certification for projects qualifying for the exemption for disaster construction rebuilding materials. Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)
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Hawaii 2025 Regular Session
Relating To General Excise Tax. [HB-572]
Exempts food and groceries from certain healthcare-related goods or services that were not the general excise tax. Expands general excise tax exemptions to include purchased under the Medicare, Medicaid, and TRICARE programs. Effective 7/1/3000. (HD1)
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Hawaii 2025 Regular Session
Relating To The General Excise Tax. [HB-522]
Establishes a general excise tax holiday on the first Saturday of each month for small businesses within the State.
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Hawaii 2025 Regular Session
Relating To General Excise Tax. [HB-281]
Exempts food and groceries from the general excise tax. Expands a 2024 session law exempting certain medical and dental services to include all medical and dental services.
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Hawaii 2024 Regular Session
Relating To Attorneys. [HB-2570]
Requires petitions or motions for a pro hac vice appearance for a court or arbitration proceeding to be supported by certain evidence to ensure that both the applicant and local counsel will pay all state income tax and general excise tax due for Hawaii business activities as well as any other information or documentation required by the Rules of the Supreme Court of the State of Hawaii. Effective 4/14/2112. (SD2)
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Hawaii 2024 Regular Session
Relating To Housing. [SB-3102]
Extends the Hawaii Housing Finance and Development Corporation approval and certification period in which construction or rehabilitation of certain projects under section 201H-36(a)(5), HRS, can qualify for general excise tax (GET) exemption and repeals the limitation of the costs to contracting, including repealing the $30,000,000 annual cap on allowable GET and use tax costs applicable to contracting under section 201H-36(a)(5), HRS. Repeals the provision prohibiting qualified persons or firms from receiving direct or indirect financing for construction
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Hawaii 2024 Regular Session
Relating To Housing. [HB-2413]
Repeals the prohibition of qualified persons or firms from receiving direct or indirect financing for construction projects from any governmental contracting agency as a condition of prevailing wage terms. Extends the Hawaii Housing Finance and Development Corporation approval and certification period in which construction or rehabilitation of certain projects can qualify for general excise tax exemptions. Repeals the limitation of the costs to contracting, including the annual cap on allowable general excise tax and use tax costs applicable to
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Hawaii 2024 Regular Session
Relating To Attorneys. [SB-2995]
Requires petitions or motions for a pro hac vice appearance for a court proceeding or arbitration proceeding to be supported by evidence of the applicant's and local counsel's Hawaii business registrations, the applicant's and local counsel's Hawaii general excise tax license numbers, an affirmation that both the applicant and local counsel will pay all state income tax due for Hawaii business activities, and all other information or documentation required by the Rules of the Supreme Court of the State of Hawaii.
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Hawaii 2024 Regular Session
Relating To Attorneys. [SB-2514]
Requires petitions or motions for a pro hac vice appearance for a court proceeding or arbitration proceeding to be supported by evidence of local counsel's Hawaii business registration, the applicant's Hawaii general excise tax license number, an affirmation that both the applicant and local counsel shall pay all state income tax due for Hawaii business activities, and all other information or documentation required by the rules of the supreme court. Effective 4/15/2112. (SD2)
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Hawaii 2024 Regular Session
Relating To Nonprofit Organizations. [HB-798]
Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations. Effective 6/30/3000. (HD1)
Sponsored by: Rep. Scott Saiki Carried Over To 2024 Regular Session. on 12/11/2023
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Hawaii 2024 Regular Session
Relating To Nonprofit Organizations. [SB-667]
Clarifies the application of the general excise tax law with regard to gross income derived from unrelated trade or business activities of nonprofit organizations. Effective 6/30/3000. Sunsets 12/31/2028. (HD1)
Sponsored by: Sen. Lynn Decoite Received Notice Of Discharge Of All Conferees (hse. Com. No. 457). on 03/25/2024
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Hawaii 2024 Regular Session
Relating To Nonprofit Organizations. [SB-950]
Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations.
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Hawaii 2023 Regular Session
Relating To Nonprofit Organizations. [HB-798]
Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations. Effective 6/30/3000. (HD1)
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Hawaii 2023 Regular Session
Relating To Nonprofit Organizations. [SB-950]
Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations.
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Hawaii 2023 Regular Session
Relating To Nonprofit Organizations. [SB-667]
Clarifies the application of the general excise tax law with regard to gross income derived from unrelated trade or business activities of nonprofit organizations. Effective 6/30/3000. Sunsets 12/31/2028. (HD1)
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Hawaii 2022 Regular Session
Relating To Nonprofit Organizations. [SB-3201]
Clarifies the application of the general excise tax law with regard to gross income derived from unrelated trade or business activities of nonprofit organizations. Effective 1/1/2023. Sunsets 12/31/2027. (CD1)
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Hawaii 2022 Regular Session
Relating To Peer-to-peer Car-sharing. [HB-1971]
Authorizes and regulates peer-to-peer car-sharing programs. Imposes the general excise tax and rental motor vehicle surcharge tax on peer-to-peer car-sharing programs. Requires those persons engaging or continuing in a peer-to-peer car-sharing program to register with the department of taxation. (CD1)
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Hawaii 2022 Regular Session
Relating To Nonprofit Organizations. [HB-1960]
Clarifies the GET exemption for unrelated trade or business activities of nonprofit organizations. Effective 1/1/2050. (HD1)