Hawaii 2024 Regular Session

Hawaii Senate Bill SB1035

Introduced
1/20/23  
Refer
1/27/23  
Introduced
1/20/23  
Report Pass
2/15/23  
Refer
1/27/23  
Report Pass
2/15/23  
Report Pass
3/3/23  
Refer
2/15/23  
Engrossed
3/7/23  
Report Pass
3/3/23  
Refer
3/9/23  
Engrossed
3/7/23  
Refer
3/9/23  
Report Pass
3/24/23  
Report Pass
3/24/23  
Refer
3/24/23  
Report Pass
4/5/24  
Report Pass
4/5/24  
Report Pass
4/26/24  
Report Pass
4/26/24  
Report Pass
4/26/24  
Enrolled
5/1/24  
Enrolled
5/1/24  
Chaptered
6/3/24  
Chaptered
6/3/24  

Caption

Relating To The General Excise Tax.

Impact

If enacted, SB1035 is expected to alleviate financial burdens on medical and dental service providers, particularly those who serve Medicare and Medicaid patients. By creating a tax exemption for these services, the bill seeks to align the treatment of healthcare providers more closely with that of nonprofit hospitals. This change could potentially increase access to healthcare services for beneficiaries of these programs by reducing out-of-pocket costs or enabling providers to offer services at a lower rate due to the elimination of tax burdens.

Summary

SB1035 proposes to amend Hawaii's general excise tax by exempting medical and dental services rendered by providers receiving payments from Medicare, Medicaid, and TRICARE. The bill aims to address the existing disparity where services provided at nonprofit hospitals are exempt from this tax, while those provided by individual practitioners or clinics are not. This inconsistency has significant implications for the economic landscape of healthcare providers, creating a need for a more equitable tax system that fosters cost-effective patient outcomes.

Sentiment

The sentiment surrounding SB1035 appears generally supportive among healthcare advocates and providers who see the bill as a necessary reform to create equity within the healthcare system. However, concerns have been expressed regarding how the exemption may affect state revenue and funding for public services. Opponents may argue that tax exemptions could lead to decreased funding for essential services unless offset by increases in other areas. The debate captures a broader discussion about the balance between supporting healthcare access and maintaining state fiscal health.

Contention

Notable points of contention include the potential long-term impacts on the state’s budget and the balance between tax relief for healthcare providers and funding for public health initiatives. Critics might also express concern over the fairness of tax exemptions and whether they disproportionately benefit certain providers over others, particularly in light of Hawaii's unique healthcare market dynamics. As the bill is considered further, discussions are likely to focus on finding the right balance that benefits both service providers and the broader community.

Companion Bills

HI HB662

Same As Relating To The General Excise Tax.

HI SB1035

Carry Over Relating To The General Excise Tax.

Previously Filed As

HI SB1035

Relating To The General Excise Tax.

HI HB1675

Relating To The General Excise Tax.

HI SB102

Relating To The General Excise Tax.

HI SB102

Relating To The General Excise Tax.

HI HB662

Relating To The General Excise Tax.

HI HB662

Relating To The General Excise Tax.

HI HB2627

Relating To The General Excise Tax.

HI SB2169

Relating To The General Excise Tax.

HI SB389

Relating To The General Excise Tax.

HI HB955

Relating To The General Excise Tax.

Similar Bills

HI SB1035

Relating To The General Excise Tax.

HI HB662

Relating To The General Excise Tax.

HI HB1675

Relating To The General Excise Tax.

HI HB662

Relating To The General Excise Tax.

HI SB2169

Relating To The General Excise Tax.

HI HB2627

Relating To The General Excise Tax.

HI HB955

Relating To The General Excise Tax.

HI SB389

Relating To The General Excise Tax.