Hawaii House bill in Session 2026.
Status: in_committee. Latest action: January 23, 2025.
General Excise Tax; Exemption; COVID-19; Relief Funds; American Rescue Plan Act of 2021; Restaurant Revitalization Fund; Refund.
Establishes that any grants received from the federal Restaurant Revitalization Fund (RRF) by an eligible business pursuant to the American Rescue Plan Act of 2021 shall not be subject to state general excise tax. Requires any state general excise tax paid by eligible businesses for RRF grants to be refunded to the tax payer. Applicable to taxable years beginning after 3/11/2021.
| Date | Event | Detail |
|---|---|---|
| 0000-00-00 | Introduced | Bill introduced |
| 2025-01-23 | Status | in_committee |
| 2025-01-23 | Latest Action | Referred to ECD, FIN, referral sheet 3 |