HI SB1444

Adds a new exemption to Hawaii's general excise tax for amounts received by adult residential care homes licensed under section 321-15.6 or expanded adult residential care homes licensed under section 321-15.62 for providing residential care services under a contract with the Department of Health.

Modifies section 237-24 of the Hawaii Revised Statutes to include the new exemption as subsection (18) in the list of amounts not subject to general excise tax.

Makes technical corrections to existing exemption language, including changes to punctuation and formatting in sections (5) and (17).

Takes effect on January 1, 2026.