HI SB1468

Repeals the general excise tax exemption for amounts received by independent sugar cane farmers who are sugarcane producers, effective January 1, 2026.

Repeals the general excise tax exemption for amounts received by contractors of the Patient-Centered Community Care program established by the United States Department of Veterans Affairs.

Renumbers remaining general excise tax exemptions in Hawaii Revised Statutes section 237-24 to reflect the removal of the two exemptions listed above.

Updates cross-references in section 421H-4 regarding cooperative housing corporations to reflect the renumbered exemption provisions.