Hawaii 2024 Regular Session

Hawaii Senate Bill SB1053

Introduced
1/20/23  
Refer
1/27/23  
Introduced
1/20/23  

Caption

Relating To General Excise Tax Exemptions.

Impact

If enacted, SB1053 is expected to have a major impact on state laws regarding taxation. It proposes to amend the Hawaii Revised Statutes to specifically exclude sales income from groceries eligible for purchase under federal assistance programs and the sale of nonprescription drugs from general excise taxes. This would align Hawaii with many other states that already exempt groceries from sales tax, potentially improving accessibility to essential items for residents, thus reducing food insecurity and financial hardship. The bill is estimated to cost the state an average of $230 million a year in lost tax revenue, a critical point that necessitates further financial assessment.

Summary

Senate Bill 1053 aims to provide a general excise tax exemption for the sale of certain groceries and nonprescription drugs in Hawaii. The legislation was introduced in response to the high cost of living in the state, which has become a significant burden for many families, especially following the economic impacts of the COVID-19 pandemic. It seeks to alleviate financial strain on residents who are struggling to afford basic necessities such as food and medication. By exempting these items from sales tax, the bill intends to improve food security and enhance the overall economic situation for lower-income households.

Contention

Although SB1053 presents numerous potential benefits, it may also evoke points of contention, particularly regarding its financial implications for state revenue. Critics of similar proposals in the past have raised concerns about the sustainability of state funding in the absence of this revenue. There may also be discussions about whether such exemptions adequately address the deeper systemic issues related to economic inequality in Hawaii, as well as debates around potential alternative revenue sources to offset the tax loss incurred through these exemptions. Moreover, the effectiveness of the bill in achieving its aims of combating food insecurity remains to be seen and will depend on the broader economic context in Hawaii going forward.

Companion Bills

HI SB1053

Carry Over Relating To General Excise Tax Exemptions.

Previously Filed As

HI HB311

Relating To General Excise Tax Exemption.

HI SB1241

Relating To General Excise Tax Exemption.

HI HB1050

Relating To General Excise Tax Exemptions.

HI HB180

Relating To General Excise Tax Exemptions.

HI SB1348

Relating To General Excise Tax Exemptions.

HI SB1348

Relating To General Excise Tax Exemptions.

HI HB1143

Relating To General Excise Tax Exemptions.

HI HB1050

Relating To General Excise Tax Exemptions.

Similar Bills

HI SB608

Relating To General Excise Tax Exemptions.

HI SB1053

Relating To General Excise Tax Exemptions.

HI HB27

Relating To General Excise Tax Exemptions.

HI HB1590

Relating To General Excise Tax Exemptions.

HI HB945

Relating To The General Excise Tax.

HI HB1135

Relating To The General Excise Tax.

HI HB945

Relating To The General Excise Tax.

HI HB1135

Relating To The General Excise Tax.