HB 955 Summary

• Amends Act 47, Session Laws of Hawaii 2024, to modify section 237-24.3 of the Hawaii Revised Statutes regarding general excise tax exemptions

• Adds "nurse entrepreneur" to the list of healthcare providers exempt from general excise tax on healthcare-related goods and services purchased under Medicare, Medicaid, or TRICARE programs

• The exemption for nurse entrepreneurs applies to healthcare-related goods and services, consistent with existing exemptions for hospitals, medical clinics, medical practitioners, and dental practitioners

• Takes effect upon approval