SB 1495 Hawaii Senate · 2025 Regular Session

RELATING TO HEARING AIDS.

Summary

Exempts from the general excise tax, gross receipts received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual, from the sale of hearing aids. Effective 12/31/2050. Sunsets 1/1/2027. (SD1)

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 22, 2025 Last action Feb 13, 2025

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What changed between versions

SB1495 → SB1495_SD1 · 3 edits

MINOR

This bill amends Hawaii's tax exemption for hearing aids by adding a new definition for 'prosthetic device' to clarify what is excluded from the exemption, and it modernizes references to federal food assistance programs. The changes ensure that hearing aids and prosthetic devices remain exempt from general excise tax while clarifying that certain medical devices like dental or ocular appliances are not included in this exemption. The bill also updates the sunset provision to repeal the exemption on January 1, 2027, with a potential reenactment deadline of December 31, 2050.

Scope change

The scope of the hearing aid tax exemption remains the same, but the definition of 'prosthetic device' is expanded to explicitly exclude auditory, ophthalmic, dental, and ocular devices, clarifying that hearing aids fall under the exemption while other medical devices do not.

DEFINITION

Added a new definition for 'prosthetic device' that explicitly excludes auditory, ophthalmic, dental, and ocular devices, clarifying that hearing aids are covered under the tax exemption.

Updated references to federal food assistance programs from 'food stamp program' to 'supplemental nutrition assistance program' to reflect current terminology.

TIMELINE

Added a sunset provision requiring the hearing aid tax exemption to be repealed on January 1, 2027, with a potential reenactment deadline of December 31, 2050.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 13, 2025

Committee

Reported from HHS (Stand. Com. Rep. No. 421) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM/CPN.

upper

Feb 3, 2025

Upper · Passed

The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 4 Aye(s): Senator(s) San Buenaventura, Aquino, Hashimoto, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Keohokalole.

upper

Jan 31, 2025

Upper · Passed

The committee(s) on HHS has scheduled a public hearing on 02-03-25 1:00PM; Conference Room 225 & Videoconference.

upper

Jan 27, 2025

Committee

Referred to HHS, WAM/CPN.

upper

Jan 23, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 22, 2025

Introduced

Pending Introduction.

upper

4 primary · 1 co-sponsor