· HI legislature · 2026

RELATING TO THE GENERAL EXCISE TAX.

Exempts from the state general excise tax the sales and gross proceeds from sales of construction rebuilding materials for residential and commercial properties in federally declared disaster areas. Applies only to rebuilding materials purchased between 7/1/2025 and 12/31/2028. Requires a third party to issue the…

Sponsor

Angus McKelvey (D-HI)

Introduced

2025-12-08

Policy area

Taxation

Latest action

Introduced.