All Roll Calls
Yes: 93 • No: 0
HawaiiSB 12782025–2026 Regular Session (Year 2)Senate
RELATING TO THE GENERAL EXCISE TAX.
Sponsored By: Henry J.C. Aquino (Democratic)
Passed
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)
General Excise TaxExemptionAmerican Rescue Plan Act of 2021Restaurant Revitalization FundDepartment of TaxationNotificationRefundECD, FIN
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Henry J.C. Aquino
Democratic • Senate
Cosponsors
Kurt Fevella
Republican • Senate
Michelle N. Kidani
Democratic • Senate
Sharon Y. Moriwaki
Democratic • Senate
Joy A. San Buenaventura
Democratic • Senate
Glenn Wakai
Democratic • Senate
Roll Call Votes
House vote • 3/18/2025
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...
Yes: 49 • No: 0
House vote • 3/12/2025
The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 6 • No: 0
Senate vote • 2/27/2025
Senate Floor Vote
Yes: 25 • No: 0
Senate vote • 2/12/2025
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 13 • No: 0
Actions Timeline
Carried over to 2026 Regular Session.
12/8/2025Reported from ECD (Stand. Com. Rep. No. 1343) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
3/18/2025HousePassed 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).
3/18/2025HouseThe 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.
3/12/2025HouseBill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
3/7/2025HouseReferred to ECD, FIN, referral sheet 18
3/4/2025HousePass First Reading
2/28/2025HousePassed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.
2/27/2025SenateReceived from Senate (Sen. Com. No. 32) in amended form (SD 1).
2/27/2025HouseReported 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.
2/18/2025SenateReport adopted; Passed Second Reading, as amended (SD 1).
2/18/2025Senate48 Hrs. Notice 02-27-25.
2/18/2025SenateThe 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.
2/12/2025SenateThe committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
2/7/2025SenateReferred to WAM.
1/27/2025SenateIntroduced and passed First Reading.
1/23/2025SenatePending Introduction.
1/21/2025Senate
Bill Text
Bill Text
Original
SB1278_HD1
SB1278_SD1
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