S.B. 2350 Summary

• Excludes amounts received by contractors of the Department of Veterans Affairs patient-centered community care program from Hawaii's state general excise tax when paying third-party health care providers for veteran services.

• Clarifies that payments made under the VA's patient-centered community care program, established under 38 U.S.C. § 8153, are not subject to general excise tax to avoid increasing costs of health care services for veterans.

• Adds a new exemption to Hawaii Revised Statutes § 237-24 for contractor reimbursements and advancements to health care providers under the VA program, similar to existing exemptions for TRICARE program contractors.

• Program serves approximately 112,000 veterans in Hawaii by allowing VA medical centers to purchase non-VA medical care from contracted providers when services are geographically inaccessible or capacity is limited.

• Effective date: July 1, 2050.