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SB1278Introduced in the Senate

Relating To The General Excise Tax.

EngrossedHouse Finance

Introduced by Henry Aquino, District 19

What does this bill do?

Plain-English breakdown

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Official description

Exempts from the state general excise tax any grants received from the federal Restaurant Revitalization Fund by an eligible business pursuant to the American Rescue Plan Act of 2021. Requires the Department of Taxation to notify all taxpayers eligible for refunds of any state general excise tax paid for grants received from the federal Restaurant Revitalization Fund of their eligibility and requires taxpayers to file refund claims no later than six months following notification. Requires any state general excise taxes paid by eligible businesses for Restaurant Revitalization Fund grants to be refunded to the taxpayer. Effective 7/1/3000. Applies retroactively to 3/11/2021. (HD1)

Where it stands

Carried over to 2026 Regular Session.

December 8, 2025

How did lawmakers vote?

SenateStage: Senate Ways and Means: Passed, With Amendments · February 12, 2025

13

Yes

0

No

0

Absent or Not Voting

13 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.

See how each senator voted

SenatorDistrictVote
Lorraine Inouye1Yes
Dru Kanuha3Yes
Troy Hashimoto5Yes
Lynn Decoite7Yes
Sharon Moriwaki12Yes
Donna Kim14Yes
Glenn Wakai15Yes
Brandon Elefante16Yes
Donovan Cruz17Yes
Michelle Kidani18Yes

Bill history

  1. Pending Introduction.

  2. Introduced and passed First Reading.

  3. Referred to WAM.

  4. The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.

  5. The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

  6. Reported from WAM (Stand. Com. Rep. No. 676) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.

  7. Report adopted; Passed Second Reading, as amended (SD 1).

  8. 48 Hrs. Notice 02-27-25.

  9. Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

  10. Received from Senate (Sen. Com. No. 32) in amended form (SD 1).

  11. Pass First Reading

  12. Referred to ECD, FIN, referral sheet 18

  13. Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.

  14. The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt.

  15. Reported from ECD (Stand. Com. Rep. No. 1343) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

  16. Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Ward excused (2).

  17. Carried over to 2026 Regular Session.

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