Bill Commons

HI SB 1278

died on adjournment

RELATING TO THE GENERAL EXCISE TAX.

Hawaii · 2026 Regular Session · upper

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Quick answers

Did HI SB 1278 pass?

No. HI SB 1278 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2025-12-08): Carried over to 2026 Regular Session.

What is HI SB 1278 about?

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. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)

Who sponsors HI SB 1278?

AQUINO, FEVELLA, KIDANI and 1 others are the primary sponsors of HI SB 1278, joined by 2 cosponsors.

Description

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. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)

Introduced
2025-01-23
Latest action
2025-12-08 — Carried over to 2026 Regular Session.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • AQUINOprimary
  • FEVELLAprimary
  • KIDANIprimary
  • WAKAIprimary
  • Moriwakicosponsor
  • San Buenaventuracosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2025-12-08

    Carried over to 2026 Regular Session.

    carried-over

  2. 2025-03-18

    Reported from ECD (Stand. Com. Rep. No. 1343) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

  3. 2025-03-18

    Passed 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).

    reading-2,referral-committee

  4. 2025-03-12

    The 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.

    committee-passage-favorable

  5. 2025-03-07

    Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.

  6. 2025-03-04

    Referred to ECD, FIN, referral sheet 18

    referral-committee

  7. 2025-02-28

    Pass First Reading

    reading-1

  8. 2025-02-27

    Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

    passage

  9. 2025-02-27

    Received from Senate (Sen. Com. No. 32) in amended form (SD 1).

    introduction,receipt

  10. 2025-02-18

    Reported 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.

  11. 2025-02-18

    Report adopted; Passed Second Reading, as amended (SD 1).

    reading-2,referral-committee

  12. 2025-02-18

    48 Hrs. Notice 02-27-25.

  13. 2025-02-12

    The 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.

    committee-passage-favorable

  14. 2025-02-07

    The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.

  15. 2025-01-27

    Referred to WAM.

    referral-committee

  16. 2025-01-23

    Introduced and passed First Reading.

    introduction,reading-1

  17. 2025-01-21

    Pending Introduction.

Versions

Documents

Votes

  • The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS.

    2025-02-12 · pass · 13-0

    Member-level votes (14)
    • Dela Cruz: yes
    • Moriwaki: yes
    • Aquino: yes
    • DeCoite: yes
    • Elefante: yes
    • Hashimoto: yes
    • Inouye: yes
    • Kanuha: yes
    • Kidani: yes
    • Kim: yes
    • Lee: yes
    • C: yes
    • Wakai: yes
    • Fevella: yes
  • Passed Third Reading, as amended (SD 1).

    2025-02-27 · pass · 25-0

  • The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS.

    2025-03-12 · pass · 6-0

    Member-level votes (7)
    • Ilagan: yes
    • Hussey: yes
    • Tam: yes
    • Templo: yes
    • Todd: yes
    • Matsumoto: yes
    • Holt: not voting

Related bills

Official source

Attribution

Data from openstates_api_sync, retrieved 2026-11-04T22:38:15.495537Z

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