SB 1278

  • Hawaii Senate Bill
  • 2025 Regular Session
  • Introduced in Senate Feb 27, 2025
  • Passed Senate Feb 27, 2025
  • House
  • Governor

Relating To The General Excise Tax.

Abstract

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)

Bill Sponsors (6)

Votes


Actions


Mar 18, 2025

House

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
Finance

House

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

Mar 12, 2025

House

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.

Mar 07, 2025

House

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

Mar 04, 2025

House

Referred to ECD, FIN, referral sheet 18

  • Referral-Committee
Economic Development & Technology Finance

Feb 28, 2025

House

Pass First Reading

Feb 27, 2025

House

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

Senate

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

Feb 18, 2025

Senate

48 Hrs. Notice 02-27-25.

Senate

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

Senate

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.

Feb 12, 2025

Senate

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.

Feb 07, 2025

Senate

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

Jan 27, 2025

Senate

Referred to WAM.

  • Referral-Committee
Ways and Means

Jan 23, 2025

Senate

Introduced and passed First Reading.

Jan 21, 2025

Senate

Pending Introduction.

Bill Text

Bill Text Versions Format
SB1278_HD1 PDF HTML
SB1278_SD1 PDF HTML
SB1278 PDF HTML

Related Documents

Document Format
No related documents.

Sources

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