HB 1919 Summary

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

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

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

• Provides specific exemptions for prepared meals served to seniors, disabled individuals, homeless persons, and residents of federally subsidized housing for the elderly.

• Effective upon approval for taxable years beginning after December 31, 2022.