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Ka 'Aha'ōlelo Moku'āina 'O Hawai'i

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Measure details
Measure Title: RELATING TO THE GENERAL EXCISE TAX.
Report Title: General Excise Tax; Exemption; American Rescue Plan Act 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. Applies retroactively to 3/11/2021.
Companion:
Package: None
Current Referral: WAM
Introducer(s): MORIWAKI, CHANG, GABBARD, HASHIMOTO, SAN BUENAVENTURA
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
1/28/2026SReferred to WAM.
1/23/2026SPassed First Reading.
1/23/2026SIntroduced.

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