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Measure details
Measure Title: RELATING TO THE GENERAL EXCISE TAX.
Report Title: General Excise Tax; Exemption; American Rescue Plan Act of 2021; Restaurant Revitalization Fund; Department of Taxation; Notification; Refund
Description: Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses for Restaurant Revitalization Fund grants to be refunded to the taxpayer. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)
Companion:  HB937
Package: None
Current Referral: ECD, FIN
Introducer(s): AQUINO, FEVELLA, KIDANI, WAKAI, Moriwaki, San Buenaventura
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
12/8/2025DCarried over to 2026 Regular Session.
3/18/2025HPassed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Ward excused (2).
3/18/2025HReported from ECD (Stand. Com. Rep. No. 1343) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
3/12/2025HThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt.
3/7/2025HBill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
3/4/2025HReferred to ECD, FIN, referral sheet 18
2/28/2025HPass First Reading
2/27/2025HReceived from Senate (Sen. Com. No. 32) in amended form (SD 1).
2/27/2025SPassed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.
2/18/2025S48 Hrs. Notice 02-27-25.
2/18/2025SReport adopted; Passed Second Reading, as amended (SD 1).
2/18/2025SReported from WAM (Stand. Com. Rep. No. 676) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
2/12/2025SThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/7/2025SThe committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
1/27/2025SReferred to WAM.
1/23/2025SIntroduced and passed First Reading.
1/21/2025SPending Introduction.

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All Versions of this Measure

SB1278_SD1 Link to SB1278_SD1 .PDF file
SB1278_HD1 Link to SB1278_HD1 .PDF file
SB1278 Link to SB1278 .PDF file

Committee Reports

SB1278_SD1_SSCR676_ Link to committee report SB1278_SD1_SSCR676_ .PDF file (opens in new window)
SB1278_HD1_HSCR1343_ Link to committee report SB1278_HD1_HSCR1343_ .PDF file (opens in new window)

Testimony

SB1278_TESTIMONY_WAM_02-12-25_
SB1278_SD1_TESTIMONY_ECD_03-12-25_

Hearing Notices

WAM
2/12/25 10:00A
CR 211 & Videoconference
ECD
3/12/25 10:00A
423 VIA VIDEOCONFERENCE