HawaiiRELATING TO THE GENERAL EXCISE TAX.
What it does
Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the certification for projects qualifying for the exemption for disaster construction rebuilding materials.
More detail
Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)
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
- Feb 7Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Feb 7Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
- Jan 29The committee(s) on PSM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in PSM were as follows: 5 Aye(s): Senator(s) Elefante, Wakai, Fukunaga, Rhoads, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.Minor
- Vote recorded The committee(s) on PSM recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
- Jan 24The committee(s) on PSM has scheduled a public hearing on 01-29-25 3:00PM; Conference Room 225 & Videoconference.
- Jan 23Referred to PSM, WAM.Minor
- Jan 21Passed First Reading.Minor
- Jan 17Introduced.Introduced