Bill Commons

HI SB 1278

died on adjournment

RELATING TO THE GENERAL EXCISE TAX.

Hawaii · 2026 Regular Session · upper

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
Status date
—
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

  1. 2025-12-08

    Carried over to 2026 Regular Session.

    carried-over

  2. 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

  3. 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.

  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

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

    introduction,receipt

  9. 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

  10. 2025-02-18

    48 Hrs. Notice 02-27-25.

  11. 2025-02-18

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

    passage,reading-2,referral-committee

  12. 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.

  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

https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1278&year=2026

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:20:09.051962Z

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