Hawaii 2023 Regular Session

Hawaii Senate Bill SB1239

Introduced
1/25/23  

Caption

Relating To General Excise Tax.

Impact

If enacted, SB1239 would amend Chapter 237 of the Hawaii Revised Statutes, effectively reducing tax obligations for essential services and goods. By eliminating general excise tax on medical services, the bill acknowledges the importance of accessible healthcare and attempts to lessen barriers associated with healthcare affordability. Furthermore, the exemption for food items aims to ensure that basic nutrition remains affordable for families struggling with the state's high cost of living.

Summary

Senate Bill 1239 aims to address the high cost of living in Hawaii by exempting certain categories of services and goods from the state's general excise tax. Specifically, the bill proposes exemptions for medical services, food items eligible under the Supplemental Nutrition Assistance Program (SNAP), and rental payments for residential properties. The intent behind these exemptions is to alleviate the financial burden on low-income and middle-class families, which the legislature recognizes as being disproportionately impacted by the current regressive tax structure.

Contention

While SB1239 has been introduced with the goal of lifting some of the financial pressures faced by families in Hawaii, it may also ignite discussion around the impact on state revenue from the general excise tax. Critics may argue that removing these taxes could strain the state budget, potentially leading to reductions in public services or needing to find alternative revenue sources. Additionally, the selective nature of the exemptions may raise questions about fairness and whether all essential living costs should be treated equally under tax policies.

Companion Bills

No companion bills found.

Previously Filed As

HI SB1239

Relating To General Excise Tax.

HI SB241

Relating To General Excise Tax Exemptions.

HI HB1699

Relating To General Excise Tax.

HI HB887

Relating To General Excise Tax Exemption For Medical Services.

HI HB623

Relating To General Excise Tax Exemptions.

HI HB688

Relating To General Excise Tax Exemptions For Medical Services.

HI HB945

Relating To The General Excise Tax.

HI HB1135

Relating To The General Excise Tax.

HI SB1555

Relating To General Excise Tax.

HI SB1053

Relating To General Excise Tax Exemptions.

Similar Bills

No similar bills found.