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SB 1468 Hawaii Senate · 2026 Regular Session

RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Summary
Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by a contractor of the Patient-Centered Community Care Program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/2026. (SD1)
Issues: ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax exemptions for sugar cane farmers and VA program contractors, increasing tax burden. Directly restricts tax exemptions per Budget & Taxes topic.95% confidence ✗ HealthcareOpposes HealthcareRepeals tax exemption for VA Patient-Centered Community Care Program contractors, increasing costs and potentially restricting program effectiveness.85% confidence ✗ VeteransOpposes VeteransRepealing tax exemption for VA's PCCP contractors may reduce program funding/access, weakening veteran healthcare support under 38 U.S.C. § 8153.85% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
Senate Passage
Feb 2025
House Passage
Governor
Introduced Jan 21, 2025 Last action Dec 8, 2025
Maddy AI version diff · 1 comparison

What changed between versions

SB1468 → SB1468_SD1 · 5 edits
MODERATE
This bill updates the list of entities exempt from Hawaii's general excise tax by removing the exemption for independent sugarcane farmers and adding exemptions for foster parents and TRICARE contractors. It also corrects the statutory numbering for cooperative housing corporations and updates the effective date to January 1, 2026.
Scope change
The bill narrows the scope of tax exemptions by removing sugarcane farmers while expanding it to include foster parents and specific healthcare contractors.
ELIGIBILITY

Removed the tax exemption for amounts received by independent cane farmers who are sugarcane producers.

Added a new tax exemption for amounts received by foster parents.

Added a new tax exemption for reimbursements received by TRICARE managed care support contractors.

Corrected the statutory reference for cooperative housing corporations from section 237-24(16) to 237-24(15) and adjusted the text to remove redundant phrasing.

TIMELINE

Updated the effective date of the Act to January 1, 2026, and added a version identifier (SD1) to the summary.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
8
Key actions
3
Committee
4
Feb 13, 2025
Upper · Passed
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
upper
Feb 13, 2025
Committee
Reported from AEN (Stand. Com. Rep. No. 465) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
upper
Feb 10, 2025
Upper · Passed
The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in AEN were as follows: 5 Aye(s): Senator(s) Gabbard, Richards, DeCoite, Rhoads, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
upper
Feb 7, 2025
Upper · Passed
The committee(s) on AEN has scheduled a public hearing on 02-10-25 1:01PM; Conference Room 224 & Videoconference.
upper
Jan 27, 2025
Committee
Referred to AEN, WAM.
upper
Jan 23, 2025
Introduced
Introduced and passed First Reading.
upper
Jan 21, 2025
Introduced
Pending Introduction.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Ron Kouchi
Ron Kouchi
DDemocratic
HI
8