H.B. 610 Summary

• Exempts food and food ingredients from Hawaii's general excise tax, with exceptions for alcoholic beverages, tobacco, prepared foods, soft drinks, dietary supplements, and vending machine items.

• Exempts medical services provided by licensed hospitals, medical clinics, and facilities offering services under specified Hawaii Revised Statutes chapters from the general excise tax.

• Exempts feminine hygiene products including sanitary napkins, tampons, panty liners, menstrual cups, and related hygiene items from the general excise tax.

• Provides special tax treatment for prepared meals served to seniors, disabled persons, homeless individuals, and residents of subsidized housing, which remain taxable but with limited exceptions.

• Takes effect upon approval and applies to taxable years beginning after December 31, 2019.