Legislative record

SB 1130STATE · HawaiiIntroduced

RELATING TO THE GENERAL EXCISE TAX.

Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the certification for projects qualifying for the exemption for disaster construction rebuilding materials. Sunsets on 12/31/2028. Effective 1/1/2026. (SD1)

Voted 12/8/2025View source

Roll-call record

How representatives voted

5 yea·0 nay

Docket history

Action history

  1. 12/8/2025Carried over to 2026 Regular Session.
  2. 2/7/2025Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
  3. 2/7/2025Reported from PSM (Stand. Com. Rep. No. 79) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
  4. 1/29/2025The committee(s) on PSM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in PSM were as follows: 5 Aye(s): Senator(s) Elefante, Wakai, Fukunaga, Rhoads, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
  5. 1/24/2025The committee(s) on PSM has scheduled a public hearing on 01-29-25 3:00PM; Conference Room 225 & Videoconference.
  6. 1/23/2025Referred to PSM, WAM.
  7. 1/21/2025Passed First Reading.
  8. 1/17/2025Introduced.