# Hawaii SB 1278: RELATING TO THE GENERAL EXCISE TAX.

Hawaii SB 1278, RELATING TO THE GENERAL EXCISE TAX., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by AQUINO; status passed senate, last action 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.) (as of 2026-10-28).

- Canonical: https://policyrisk.com/state-bill/HI-SB1278-2025
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 1278
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO THE GENERAL EXCISE TAX.
- Status: passed senate
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 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.
- Sponsor: AQUINO
- Cosponsors: 5
- Subjects: General Excise Tax, Exemption, American Rescue Plan Act of 2021, Restaurant Revitalization Fund, Department of Taxation, Notification, Refund, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

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 overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: AQUINO
- Cosponsor: Kurt Fevella (Republican), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Sharon Y. Moriwaki (Democratic), Senate
- Cosponsor: Joy A. San Buenaventura (Democratic), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Actions (16)

- 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. (House)
- 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). (House)
- 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. (House)
- 2025-03-07: Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-03-04: Referred to ECD, FIN, referral sheet 18 (House)
- 2025-02-28: Pass First Reading (House)
- 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. (Senate)
- 2025-02-27: Received from Senate (Sen. Com. No. 32) in amended form (SD 1). (House)
- 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. (Senate)
- 2025-02-18: Report adopted; Passed Second Reading, as amended (SD 1). (Senate)
- 2025-02-18: 48 Hrs. Notice 02-27-25. (Senate)
- 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. (Senate)
- 2025-02-07: The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-01-27: Referred to WAM. (Senate)
- 2025-01-23: Introduced and passed First Reading. (Senate)
- 2025-01-21: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_HD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_.PDF)
- SB1278_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_HD1_.HTM)
- SB1278_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_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/SB1278_HD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_.PDF)
- [SB1278_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_HD1_.HTM)
- [SB1278_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1278_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)
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- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB1278-2025 (as of 2026-10-28).