Hawaii 2024 Regular Session

Hawaii Senate Bill SB2169

Introduced
1/18/24  
Introduced
1/18/24  

Caption

Relating To The General Excise Tax.

Impact

If passed, SB2169 is expected to positively impact healthcare providers, particularly individual and group practices, by removing a financial burden that complicates their operations and pricing structures. The exemption could lead to more competitive pricing for consumers receiving care under the mentioned programs, ultimately promoting better health outcomes. This legislative change is designed to encourage cost-efficient patient care by leveling the playing field for medical providers irrespective of their operational structure.

Summary

SB2169 aims to amend the treatment of medical and dental services under Hawaii's general excise tax. The bill proposes to exempt these services from the tax for providers who receive compensation through federal programs such as Medicare, Medicaid, and TRICARE. Currently, there is a disparity where medical services provided in nonprofit hospitals are exempt from the general excise tax, while those provided by individual or group practices and clinics are fully taxable. This legislation seeks to address the inequities faced by various healthcare providers operating under these different taxation rules.

Contention

Discussion surrounding SB2169 may spark contention, as opponents might argue about the long-term implications of tax exemptions for specific service providers. Critics could express concerns that these exemptions might lead to reduced state tax revenues, which could adversely affect funding for public services. There may also be discussions about the fairness of preferential tax treatment, and whether it creates an unequal marketplace between nonprofit hospitals and for-profit medical practices.

Companion Bills

HI HB2627

Same As Relating To The General Excise Tax.

Similar Bills

HI SB1035

Relating To The General Excise Tax.

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 HB2627

Relating To The General Excise Tax.

HI HB955

Relating To The General Excise Tax.

HI SB389

Relating To The General Excise Tax.