HB 1675 Summary

• Exempts amounts received by hospitals, infirmaries, medical clinics, health care facilities, pharmacies, and medical practitioners for health care goods and services purchased under Medicare, Medicaid, or TRICARE from the general excise tax.

• Defines "medical practitioner" to include physicians, osteopathic physicians, advanced practice registered nurses, and pharmacists licensed under Hawaii law.

• Applies to services performed by employees (physician assistants, nurses, or other staff) working under a medical practitioner's direction, not solely to services performed by the practitioner directly.

• Takes effect on December 31, 2050, and expires on January 1, 2026, with section 237-24.3 reverting to its prior form upon expiration.