# Hawaii SB 1130: RELATING TO THE GENERAL EXCISE TAX.

Hawaii SB 1130, RELATING TO THE GENERAL EXCISE TAX., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Angus L.K. McKelvey (Democratic); status in committee, last action 2025-02-07 (Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-SB1130-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 1130
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE GENERAL EXCISE TAX.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-02-07, Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Angus L.K. McKelvey (Democratic)
- Cosponsors: 0
- Subjects: GET, Exemption, Construction Rebuilding Materials, Reconstruction, Disaster Recovery, Federally Declared Disaster Areas, Third Party Certification Issuance, PSM, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

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. Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Angus L.K. McKelvey (Democratic), Senate

## Actions (7)

- 2025-02-07: Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-02-07: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-01-29: The 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. (Senate)
- 2025-01-24: The committee(s) on PSM has scheduled a public hearing on 01-29-25 3:00PM; Conference Room 225 & Videoconference. (Senate)
- 2025-01-23: Referred to PSM, WAM. (Senate)
- 2025-01-21: Passed First Reading. (Senate)
- 2025-01-17: Introduced. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_.PDF)
- SB1130_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_SD1_.HTM)

## Related bills

- SB 572: RELATING TO HOUSING. (signed)
- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_.PDF)
- [SB1130_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1130_SD1_.HTM)

## Related
- [SB 572: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB572-2025)
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [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-SB1130-2025 (as of 2026-10-17).