HawaiiRELATING TO THE GENERAL EXCISE TAX.
What it does
Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses for Restaurant Revitalization Fund grants to be refunded to the taxpayer.
More detail
Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)
Where do you stand?
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Dec 8Carried over to 2026 Regular Session.Latest
- Mar 18Reported from ECD (Stand. Com. Rep. No. 1343) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- Vote recorded Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN. Result: pass.Lower
- Mar 18Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Ward excused (2).Minor
- Mar 12The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt.Minor
- Vote recorded The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
- Mar 7Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
- Mar 4Referred to ECD, FIN, referral sheet 18Minor
- Feb 28Pass First ReadingMinor
- Feb 27Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.Passed Senate
- Vote recorded Passed Third Reading, as amended (SD 1). Result: pass.Upper
- Feb 27Received from Senate (Sen. Com. No. 32) in amended form (SD 1).Minor
- Feb 18Reported from WAM (Stand. Com. Rep. No. 676) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- Feb 18Report adopted; Passed Second Reading, as amended (SD 1).Minor
- Feb 1848 Hrs. Notice 02-27-25.
- Feb 12The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.Minor
- Vote recorded The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
- Feb 7The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
- Jan 27Referred to WAM.Minor
- Jan 23Introduced and passed First Reading.Minor
- Jan 21Pending Introduction.Introduced