H.B. 180 Summary

• Adds a new exemption to Hawaii's general excise tax for all groceries eligible for purchase under the Supplemental Nutrition Assistance Program (SNAP) and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC).

• Exemption applies regardless of the method of purchase or whether the purchaser is eligible for SNAP or WIC benefits.

• Defines "groceries" as any food or food product for home consumption and allows the Department of Taxation to further define the term through administrative rules in consultation with the federal Food and Nutrition Service.

• Effective date is July 1, 2025.