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HI HB311

Bill

Official Source

Status

Introduced

1/17/2025

Primary Sponsor

Diamond Garcia

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Adds a new exemption to Hawaii's general excise tax (Chapter 237, Hawaii Revised Statutes) for gross proceeds from the sale of medical services.

  • Defines "medical services" as services provided by persons licensed under 26 specified Hawaii licensing chapters, including dental (453), nursing (457, 457A), pharmacy (461, 461J), and various other health professions.

  • Exempts qualifying medical service providers from state general excise tax obligations on their service revenues.

  • Takes effect upon approval and applies to taxable years beginning after December 31, 2025.

Legislative Description

Relating To General Excise Tax Exemption.

General Excise Tax

Last Action

Referred to HLT, ECD, FIN, referral sheet 1

1/21/2025

Committee Referrals

Health1/21/2025

Full Bill Text

No bill text available