KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Hawaii

HB311 • 2026

RELATING TO GENERAL EXCISE TAX EXEMPTION.

RELATING TO GENERAL EXCISE TAX EXEMPTION.

Healthcare Taxes
Active

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

Sponsor
GARCIA, ALCOS, IWAMOTO, KILA, LAMOSAO, PIERICK, SHIMIZU, WARD, Reyes Oda
Last action
2025-12-08
Official status
Carried over to 2026 Regular Session.
Effective date
Not listed

Plain English Breakdown

The bill summary and digest do not provide specific details about which exact procedures are exempt or how it will affect state revenue.

Medical Service Tax Exemption

This bill creates an exemption from the general excise tax for certain medical services, including dental care.

What This Bill Does

  • Adds a new section to Hawaii Revised Statutes that exempts gross proceeds from sales of medical services from the general excise tax.
  • Defines 'medical services' as those provided by licensed professionals under specific chapters in state law.

Who It Names or Affects

  • People who receive medical and dental services
  • Businesses that provide medical and dental services

Terms To Know

General Excise Tax
A tax on the sale of goods and services in Hawaii.
Medical Services
Health care provided by licensed professionals, including dental care.

Limits and Unknowns

  • The bill does not specify which exact medical or dental procedures are exempt.
  • It is unclear how this change will affect state revenue.

Bill History

  1. 2025-12-08 D

    Carried over to 2026 Regular Session.

  2. 2025-01-21 H

    Referred to HLT, ECD, FIN, referral sheet 1

  3. 2025-01-17 H

    Introduced and Pass First Reading.

  4. 2025-01-16 H

    Pending introduction.

Official Summary Text

RELATING TO GENERAL EXCISE TAX EXEMPTION.
General Excise Tax; Exemptions; Medical Services; Dental
Establishes general excise tax exemptions for various medical services, including dental services.

Current Bill Text

Read the full stored bill text 
HB311

HOUSE OF REPRESENTATIVES

H.B. NO.

311

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to general excise tax exemption
.

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

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

����
"
�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, "medical services" means services
provided by a person licensed under chapter 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.
"

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

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

INTRODUCED BY:

_____________________________

Report Title:

General
Excise Tax; Exemptions; Medical Services; Dental

Description:

Establishes general excise tax exemptions for various
medical services, including dental services.

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