RELATING TO THE GENERAL EXCISE TAX.
Sponsored By: Sharon Y. Moriwaki (Democratic)
In Committee
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. Applies retroactively to 3/11/2021.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Sharon Y. Moriwaki
Democratic • Senate
Cosponsors
Stanley Chang
Democratic • Senate
Mike Gabbard
Democratic • Senate
Troy N. Hashimoto
Democratic • Senate
Joy A. San Buenaventura
Democratic • Senate
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Referred to WAM.
1/28/2026SenateIntroduced.
1/23/2026SenatePassed First Reading.
1/23/2026Senate
Bill Text
Original
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