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THE SENATE |
S.B. NO. |
1134 |
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THIRTY-SECOND LEGISLATURE, 2023 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
"§237- Exemption for medical services. (a)
There shall be exempted from, and excluded from the measure of, the
taxes imposed by this chapter all of the gross proceeds arising from the sale
of medical services.
(b) As used in this section:
"Cosmetic medical procedure"
means any medical procedure performed on an individual that is directed at
improving the individual's appearance and that does not meaningfully promote
the proper function of the body or prevent or treat illness or disease. "Cosmetic medical procedure" does
not include reconstructive surgery.
"Medical services" means professional
services provided by hospitals and medical clinics and facilities that are
licensed by the appropriate state agencies and services rendered under chapters
436E, 442, 447, 448, 448B, 451A, 451J, 451K, 452, 453, 453D, 455, 457, 457A,
457G, 458, 459, 461, 461J, 463E, 465, 465D, 466D, 466J, or 468E. "Medical services" does not include
services in connection with a cosmetic medical procedure.
"Reconstructive surgery" includes any surgery performed on abnormal structures caused by or related to congenital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures to improve function or give a more normal appearance."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2023.
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INTRODUCED BY: |
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