HB 1437 Hawaii House · 2025 Regular Session

RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Summary

Establishes a general excise tax exemption on the gross proceeds or gross income received from sales of commodities or services that benefit nonprofit schools. Effective 1/1/3000. (HD2)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

House Passage

Mar 2025

Senate Passage

Governor

Introduced Jan 23, 2025 Last action Mar 12, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

HB1437_HD1 → HB1437_HD2 · 4 edits

MODERATE

This bill establishes a general excise tax exemption for nonprofit schools and student activity groups in Hawaii. The main change is updating the bill version from HD1 to HD2 with formatting corrections and minor text adjustments to the definitions section. The core policy of exempting sales proceeds from general excise tax remains unchanged.

Scope change

No substantive change to the bill's scope or applicability; the HD2 version contains the same policy provisions as HD1 with only formatting and minor text corrections.

TECHNICAL

Updated bill header from HD1 to HD2 with corrected formatting and metadata

Corrected formatting issues in the student activity group list, adding proper numbering (1-7) to the categories

Fixed the department of taxation reference from 'department of taxation' to 'department of taxation' with proper capitalization

DEFINITION

Minor text corrections in the definition section, including fixing spacing and punctuation in the nonprofit school definition

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 7, 2025

Upper · Passed

The committee(s) on EDU has scheduled a public hearing on 03-12-25 3:00PM; Conference Room 229 & Videoconference.

upper

Mar 6, 2025

Committee

Referred to EDU, WAM.

upper

Mar 6, 2025

Introduced

Received from House (Hse. Com. No. 374).

upper

Mar 4, 2025

Lower · Passed

Passed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.

lower

Feb 20, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Alcos, Ward.

lower

Feb 14, 2025

Committee

Reported from EDN (Stand. Com. Rep. No. 755) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 13, 2025

Lower · Passed

The committee on EDN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Woodson, La Chica, Amato, Evslin, Garrett, Kapela, Kila, Olds, Sayama, Souza; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Muraoka.

lower

Jan 27, 2025

Committee

Referred to EDN, FIN, referral sheet 4

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

1 primary · 0 co-sponsors