HI HB1339

Exempts food and groceries from Hawaii's general excise tax, with exclusions for prepared foods, alcohol, tobacco, soft drinks, and vending machine items

Maintains tax exemption for meals served to seniors (60+), disabled individuals, Social Security recipients, residents of battered women's shelters, and homeless individuals through qualifying nonprofit programs

Expands the 2024 exemption for medical and dental services from only Medicare, Medicaid, and TRICARE patients to cover all healthcare-related goods and services

Estimates a Hawaii family of four on the Thrifty Food Plan ($1,431/month) would save over $687 annually on food costs; total medical services exemption valued at approximately $222 million

Takes effect January 1, 2027, with the State's $1 billion surplus and projected continued surplus cited as fiscal justification