RELATING TO THE GENERAL EXCISE TAX.

Children Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: KONG
Last action: 2026-01-26
Official status: Referred to HSH, ECD, FIN, referral sheet 1
Effective date: Not listed

Plain English Breakdown

The bill summary does not provide details on how the tax exemption will be enforced or monitored.

Exempts Eligible Groceries from the General Excise Tax

This bill removes the General Excise Tax (GET) on sales of eligible groceries, which are food items that qualify for purchase under federal programs like SNAP and WIC.

What This Bill Does

Removes the General Excise Tax (GET) on sales of eligible groceries.
Defines 'groceries' as any food or food product for home consumption that is eligible for purchase under the federal supplemental nutrition assistance program (SNAP) and special supplemental nutrition program for women, infants, and children (WIC).
Allows the state department to further define which specific foods are exempt from GET through rules or tax information releases.

Who It Names or Affects

People who buy groceries with SNAP or WIC benefits
Retailers selling eligible grocery items

Terms To Know

General Excise Tax (GET): A tax on the sale of goods and services in Hawaii.
SNAP: Supplemental Nutrition Assistance Program, a federal program that helps low-income people buy food.
WIC: Special Supplemental Nutrition Program for Women, Infants and Children, which provides nutrition assistance to pregnant women and young children.

Limits and Unknowns

The bill only applies to taxable years starting after December 31, 2025.
It does not specify how the tax exemption will be enforced or monitored.

Bill History

2026-01-26 H
Referred to HSH, ECD, FIN, referral sheet 1
2026-01-21 H
Introduced and Pass First Reading.
2026-01-16 H
Prefiled.

Official Summary Text

RELATING TO THE GENERAL EXCISE TAX.
Taxation; GET; Exemption; Groceries; SNAP; WIC
Exempts eligible groceries from the General Excise Tax. Applies to taxable years beginning after 12/31/2025.

Current Bill Text

Read the full stored bill text

HB1585

HOUSE OF REPRESENTATIVES

H.B. NO.

1585

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

Relating
to the General Excise Tax
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

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SECTION 1.
�
Chapter 237, Hawaii Revised Statutes, is
amended by adding a new section to be appropriately designated and to read as
follows:

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"
�237-
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Exemption of gross proceeds of sales on
eligible groceries.
�
(a)
�

There shall be exempted from, and excluded from the measures of, the tax
imposed by this chapter all sales, and the gross proceeds of all sales, of
groceries.

����
(b)
�
As used in this section:

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"Groceries" means any
food or food product for home consumption that is eligible for purchase under
the federal supplemental nutrition assistance program (
7 U.S.C. 2011-2036d
)
and special supplemental nutrition program for women, infants, and children (
42
U.S.C. 1786
).

����
"Groceries" may be
further defined by the department, in consultation with the federal Food and
Nutrition Service of the United States Department of Agriculture, through the
enumeration of food items in rules or a tax informational release.
"

����
SECTION 2.
�
New statutory material is underscored.

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SECTION 3.
�
This Act, upon its approval, shall apply to
taxable years beginning after December 31, 2025.

INTRODUCED BY:

_____________________________

Report Title:

Taxation;
GET; Exemption; Groceries; SNAP; WIC

Description:

Exempts
eligible groceries from the General Excise Tax.
�

Applies to taxable years beginning after 12/31/2025.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.