All Roll Calls
Yes: 5 • No: 0
HawaiiSB 11302025–2026 Regular Session (Year 2)Senate
RELATING TO THE GENERAL EXCISE TAX.
Sponsored By: Angus L.K. McKelvey (Democratic)
Passed
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)
GETExemptionConstruction Rebuilding MaterialsReconstructionDisaster RecoveryFederally Declared Disaster AreasThird Party Certification IssuancePSM, WAM
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Angus L.K. McKelvey
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 1/29/2025
The committee(s) on PSM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 5 • No: 0
Actions Timeline
Carried over to 2026 Regular Session.
12/8/2025Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/7/2025SenateReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/7/2025SenateThe 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.
1/29/2025SenateThe committee(s) on PSM has scheduled a public hearing on 01-29-25 3:00PM; Conference Room 225 & Videoconference.
1/24/2025SenateReferred to PSM, WAM.
1/23/2025SenatePassed First Reading.
1/21/2025SenateIntroduced.
1/17/2025Senate
Bill Text
Bill Text
Original
SB1130_SD1
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