Budget & Taxes (Sales Tax)

passed · Hawaii · Senate Dec 8, 2025

SB 1405: RELATING TO HOUSING.

Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Requires the Department of Hawaiian Home Lands to submit annual reports to the Legislature over a period of five years. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts DHHL housing from taxes, reducing state revenue and weakening fiscal management.85% confidence ✓ HousingSupports HousingExempts DHHL housing from taxes, reducing development costs to advance affordable housing for Native Hawaiians.90% confidence

Sub-Topics Sales Tax Property Development

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passed · Hawaii · House Dec 8, 2025

HB 1086: RELATING TO HOUSING.

Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts DHHL housing from taxes, reducing state tax revenue and weakening budget resources. Explicit tax exemption directly impacts taxation policy.90% confidence ✓ HousingSupports HousingExempts DHHL housing developments from taxes, reducing costs and advancing affordable housing development for Native Hawaiians.95% confidence

Sub-Topics Sales Tax Property Development

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passed · Hawaii · Senate Feb 20, 2026

SB 2741: RELATING TO THE GENERAL EXCISE TAX.

SB 2741 would gradually remove the state's general excise tax from locally produced food items, such as farm-fresh produce and meals prepared by local restaurants. The bill phases in this tax exemption over time, starting with certain food categories and expanding to others in subsequent years. This change directly affects local food producers (like farms and small eateries) and consumers purchasing these items, reducing their tax burden. The bill is currently in early stages (introduced January 23, 2026) and has not yet been voted on by the legislature.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes tax on local food, reducing state revenue and weakening tax base without offsetting measures.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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passed · Hawaii · Senate Dec 8, 2025

SB 1468: RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

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)

Topics ✗ 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

Sub-Topics Sales Tax Tax Incentives

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passed · Hawaii · Senate Mar 24, 2026

SB 2399: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 7/1/3000. (HD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state tax revenue and weakening the tax base.90% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · Hawaii · House May 19, 2026

HB 1688: RELATING TO A GENERAL EXCISE TAX EXEMPTION FOR AIRCRAFT MAINTENANCE.

Provides a general excise tax exemption for the sale of material, parts, or tools used for aircraft service and maintenance or for the construction of an aircraft service and maintenance facility. Effective 1/1/2027. (CD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for aircraft maintenance, reducing state general excise tax revenue, which weakens the tax base and budget revenue.90% confidence ✓ TransportationSupports TransportationTax exemption supports aircraft maintenance facilities, a subset of transportation infrastructure, aligning with transportation policy goals.85% confidence

Sub-Topics Sales Tax Tax Incentives

in committee · Hawaii · House Dec 8, 2025

HB 955: RELATING TO THE GENERAL EXCISE TAX.

Exempts from the general excise tax amounts received by a nurse entrepreneur for health care-related goods and services purchased under Medicaid, Medicare, or TRICARE.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts healthcare providers from general excise tax, reducing state tax revenue and weakening tax collection.95% confidence ✓ HealthcareSupports HealthcareExempts nurse entrepreneurs from tax on Medicaid/Medicare/TRICARE payments, reducing costs for healthcare providers serving public programs.85% confidence ✓ VeteransSupports VeteransTRICARE is the military/veterans healthcare program; exempting tax on TRICARE-related services supports veterans' healthcare access.85% confidence

Sub-Topics Sales Tax Healthcare Workforce Medicaid Medicare

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passed · Hawaii · Senate Dec 8, 2025

SB 1629: RELATING TO TAXATION.

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Exempts from the general excise tax reimbursement to a motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits. Effective 7/1/2050. (SD1)

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides film industry tax credit, reducing tax revenue; aligns with tax breaks for businesses (not middle/lower income)85% confidence

Sub-Topics Income Tax Sales Tax Tax Credits

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in committee · Hawaii · House Jan 26, 2026

HB 1755: RELATING TO INCOME TAX.

HB 1755 would eliminate the state's individual income tax, meaning residents would no longer pay tax on personal earnings like wages or investments. This change would directly affect all state residents who currently pay income tax, including wage earners and those with taxable income. The bill's key provision is the removal of this tax obligation without specifying alternative revenue sources. The bill is currently in committee review after its introduction on January 21, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly eliminates state individual income tax, directly weakening tax revenue collection and opposing current taxation policies.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · Hawaii · House Dec 8, 2025

HB 283: RELATING TO INCOME TAX.

HB 283 would eliminate the state individual income tax, meaning residents would no longer owe this tax on their earnings. It directly affects all state residents who currently pay individual income tax, including wage earners and those with investment income. The key provision is the complete removal of the tax, shifting the state's revenue focus away from personal income. The bill is currently pending in committee and has not yet advanced to a vote.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates state individual income tax, removing a primary revenue source and shifting fiscal focus away from personal income taxation.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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