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Legislative record

SB 1278STATE · HawaiiIntroduced

RELATING TO THE GENERAL EXCISE TAX.

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)

Voted 12/8/2025View source

Roll-call record

How representatives voted

20 yea·0 nay·1 other

Docket history

Action history

  1. 12/8/2025Carried over to 2026 Regular Session.
  2. 3/18/2025Passed 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. 3/18/2025Reported from ECD (Stand. Com. Rep. No. 1343) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
  4. 3/12/2025The 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.
  5. 3/7/2025Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
  6. 3/4/2025Referred to ECD, FIN, referral sheet 18
  7. 2/28/2025Pass First Reading
  8. 2/27/2025Received from Senate (Sen. Com. No. 32) in amended form (SD 1).
  9. 2/27/2025Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.
  10. 2/18/202548 Hrs. Notice 02-27-25.