SB 1495 Hawaii Senate · 2026 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 passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 22, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB1495 → SB1495_SD1 · 4 edits

MODERATE

This bill amends Hawaii's tax exemption for hearing aids sold by healthcare providers. The primary changes involve updating the legal definition of food assistance programs to reflect modern terminology, clarifying the definition of interstate air transportation, and significantly altering the bill's effective date and sunset provision. These updates ensure the statute aligns with current federal program names and extends the exemption's validity until 2050, with a specific repeal scheduled for 2027.

Scope change

The scope of the exemption remains the same (hearing aids sold by healthcare providers), but the bill's operational timeline has been extended from a 2025 start to a 2050 start date.

DEFINITION

Updated references to federal food assistance programs to use current terminology like 'supplemental nutrition assistance program' instead of 'food stamp program'.

Clarified the definition of 'interstate air transportation' by removing bracketed text and standardizing the citation to 49 U.S.C. section 40102.

TIMELINE

Changed the effective date of the Act from July 1, 2025, to December 31, 2050, while retaining a provision to repeal the Act on January 1, 2027.

Updated the summary note at the end of the bill to reflect the new effective date and sunset date.

Floor votes

How they voted

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

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 13, 2025

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM/CPN.

upper

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