# Hawaii SB 2104: RELATING TO THE GENERAL EXCISE TAX.

Hawaii SB 2104, RELATING TO THE GENERAL EXCISE TAX., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Mike Gabbard (Democratic); status failed, last action 2026-01-22 (Referred to HHS/EIG, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2104-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 2104
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE GENERAL EXCISE TAX.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-14
- Last action: 2026-01-22, Referred to HHS/EIG, WAM.
- Sponsor: Mike Gabbard (Democratic)
- Cosponsors: 5
- Subjects: GET, Groceries, Nonprescription Drugs, Phased Repeal, County Surcharge, Prohibition, HHS/EIG, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Implements a phased repeal of the state general excise tax on the sale of groceries and nonprescription drugs in the State. Prohibits counties from establishing county surcharges on the state general excise tax on gross income or gross proceeds from the sale of groceries and nonprescription drugs in the State. Prohibition on county surcharges to be repealed on 12/31/2030.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Mike Gabbard (Democratic), Senate
- Cosponsor: Carol Fukunaga (Democratic), Senate
- Cosponsor: Michelle N. Kidani (Democratic), Senate
- Cosponsor: Rachele Lamosao (Democratic), Senate
- Cosponsor: Herbert M. "Tim" Richards III (Democratic), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Actions (3)

- 2026-01-22: Referred to HHS/EIG, WAM. (Senate)
- 2026-01-21: Introduced and passed First Reading. (Senate)
- 2026-01-14: Pending Introduction. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2104_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2104_.pdf)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- SB 2031: RELATING TO CONSUMER PROTECTION. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2104_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2104_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [SB 2031: RELATING TO CONSUMER PROTECTION.](https://policyrisk.com/state-bill/HI-SB2031-2026)
- [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-SB2104-2026 (as of 2026-11-01).