# Hawaii SB 2590: RELATING TO THE GENERAL EXCISE TAX.

Hawaii SB 2590, RELATING TO THE GENERAL EXCISE TAX., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Sharon Y. Moriwaki (Democratic); status failed, last action 2026-01-28 (Referred to WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2590-2026
- 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 2590
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE GENERAL EXCISE TAX.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-01-28, Referred to WAM.
- Sponsor: Sharon Y. Moriwaki (Democratic)
- Cosponsors: 4
- Subjects: General Excise Tax, Exemption, American Rescue Plan Act Restaurant Revitalization Fund, Department of Taxation, Notification, Refund, WAM
- 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. Applies retroactively to 3/11/2021.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Sharon Y. Moriwaki (Democratic), Senate
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Mike Gabbard (Democratic), Senate
- Cosponsor: Troy N. Hashimoto (Democratic), Senate
- Cosponsor: SAN BUENAVENTURA

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2590_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2590_.pdf)

## Related bills

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

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2590_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2590_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [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 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-SB2590-2026 (as of 2026-11-01).