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Bill

HB 311

RELATING TO GENERAL EXCISE TAX EXEMPTION.

2026 Regular Session Introduced by David Alcos and 7 co-sponsors

HB 311 creates a general excise tax exemption in Hawaii, reducing state revenues while providing targeted tax relief to an unspecified sector or activity.

Carried over to 2026 Regular Session.
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Bill Summary · HB 311

Legislative bill overview

HB 311 proposes to create or expand a general excise tax (GET) exemption in Hawaii, though the specific exemption category is not detailed in the available information. The bill was introduced in January 2025 and has been referred to the Health, Economic Development, and Finance committees for review.

Why is this important

Hawaii's general excise tax is a broad-based sales tax that affects most business transactions and consumer purchases. Exemptions from this tax represent foregone state revenue but can be used as policy tools to support specific industries, activities, or populations deemed worthy of tax relief.

Potential points of contention

  • Revenue impact: Any GET exemption reduces state tax revenue, which may affect funding for public services unless offset by other revenue sources or spending cuts
  • Tax equity concerns: Selective exemptions create unequal tax treatment across businesses and consumers, raising fairness questions about who benefits and why
  • Economic efficiency: Without knowing the specific exemption, it's unclear whether this targets a genuine market failure or simply provides subsidies to particular interests

Compiled from official sources — confirm details with the bill’s official record.

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