HI HB1125

Exempts adult residential care homes and expanded adult residential care homes licensed under sections 321-15.6 and 321-15.62 from Hawaii's general excise tax for residential care services provided under contract with the Department of Health

Adds this exemption as paragraph (18) to the existing list of amounts not subject to general excise tax in section 237-24, Hawaii Revised Statutes

Currently exempted amounts include life insurance proceeds, workers' compensation payments, salaries and wages, compensatory damages, and various federal taxes

Effective date is January 1, 2026