# Hawaii HB 937: RELATING TO THE GENERAL EXCISE TAX.

Hawaii HB 937, RELATING TO THE GENERAL EXCISE TAX., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Greggor Ilagan (Democratic); status failed, last action 2025-12-08 (Carried over to 2026 Regular Session.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB937-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 937
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE GENERAL EXCISE TAX.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- Sponsor: Greggor Ilagan (Democratic)
- Cosponsors: 0
- Subjects: General Excise Tax, Exemption, COVID-19, Relief Funds, American Rescue Plan Act of 2021, Restaurant Revitalization Fund, Refund, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Establishes that any grants received from the federal Restaurant Revitalization Fund (RRF) by an eligible business pursuant to the American Rescue Plan Act of 2021 shall not be subject to state general excise tax. Requires any state general excise tax paid by eligible businesses for RRF grants to be refunded to the tax payer. Applicable to taxable years beginning after 3/11/2021.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Greggor Ilagan (Democratic), House

## Actions (4)

- 2025-12-08: Carried over to 2026 Regular Session.
- 2025-01-23: Introduced and Pass First Reading. (House)
- 2025-01-23: Referred to ECD, FIN, referral sheet 3 (House)
- 2025-01-21: Pending introduction. (House)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB937_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB937_.pdf)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB937_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB937_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB937-2026 (as of 2026-11-01).