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SB2891 • 2026

RELATING TO THE GENERAL EXCISE TAX.

RELATING TO THE GENERAL EXCISE TAX.

Taxes
Active

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

Sponsor
LAMOSAO, RICHARDS
Last action
2026-01-30
Official status
Referred to HHS, WAM.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

RELATING TO THE GENERAL EXCISE TAX.

RELATING TO THE GENERAL EXCISE TAX.

What This Bill Does

  • RELATING TO THE GENERAL EXCISE TAX.
  • GET; Exemptions; Groceries; Kupuna Exempts from the general excise tax, the gross process or income from the sale of groceries purchased by persons 65 years old and older.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-30 S

    Referred to HHS, WAM.

  2. 2026-01-26 S

    Passed First Reading.

  3. 2026-01-23 S

    Introduced.

Official Summary Text

RELATING TO THE GENERAL EXCISE TAX.
GET; Exemptions; Groceries; Kupuna
Exempts from the general excise tax, the gross process or income from the sale of groceries purchased by persons 65 years old and older.

Current Bill Text

Read the full stored bill text 
SB2891

THE SENATE

S.B. NO.

2891

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:

����
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 groceries; kupuna.
�
There shall be exempted from, and excluded from the measure of, the taxes
imposed by this chapter on all of the gross proceeds or income received from
the sale of groceries purchased by any person who is sixty-five years of age or
older.
�
For the purposes of this section:

����
"Food" or "food
product" means substances, whether in liquid, concentrated, solid, frozen,
dried, or dehydrated form, that are sold for ingestion or chewing by humans and
are consumed for their taste or nutritional value.

����
"Groceries" means
any food or food product for home
consumption except alcoholic beverages, tobacco, and hot foods or hot food products
prepared for immediate consumption.
�

"Groceries" may be further defined by the department of
taxation by rule or tax information release.
"

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

����
SECTION
3.
�
This Act shall take effect on July 1,
2026.

INTRODUCED BY:

_____________________________

Report Title:

GET;
Exemptions; Groceries; Kupuna

Description:

Exempts from
the general excise tax, the gross process or income from the sale of groceries purchased
by persons 65 years old and older.

The summary description
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not legislation or evidence of legislative intent.