Rooted in Hawaiʻi. Built for participation.
govotency.
← All legislation
SB1278HIEngrossed 2026 Regular Session

Relating To The General Excise Tax.

Last status update Feb 27, 2025

What this measure contains

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)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

Read the latest imported text

Read the full bill at its source ↗
Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

Related measures

  • HB937— Same As
  • SB1278— Carry Over

Related measures may contain different language or follow different histories.

How this measure moved

Legislative path

Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.

  1. Introduced
  2. SD1by WAM
  3. HD1by ECD

Companion measures: HB937, SB1278. A companion follows its own path; its votes are not combined with this one.

Decision stages

  1. Ways and Means (WAM) on the introduced draft: Passed, with amendments, reported as SD1

    13 aye · 0 no · 0 excused · Source roll call

  2. Senate third reading on SD1: Passed

    25 aye · 0 no · 0 excused

  3. House ECD committee on SD1: Passed, with amendments, reported as HD1

    6 aye · 0 no · 1 excused

  4. House second reading on HD1: Passed

    49 aye · 0 no · 2 excused

Senate members along the path

Senate members' votes at each stage of SB1278
MemberWAM
Introduced		Third reading
SD1		Change along the path
Henry AquinoSD-019AyeAye
Lynn DecoiteSD-007AyeAye
Donovan CruzSD-017AyeAye
Brandon ElefanteSD-016AyeAye
Kurt FevellaSD-020AyeAye
Troy HashimotoSD-005AyeAye
Lorraine InouyeSD-001AyeAye
Dru KanuhaSD-003AyeAye
Michelle KidaniSD-018AyeAye
Donna KimSD-014AyeAye
Chris LeeSD-025AyeAye
Sharon MoriwakiSD-012AyeAye
Glenn WakaiSD-015AyeAye
12 more Senate members only counted as floor ayes
MemberWAM
Introduced		Third reading
SD1		Change along the path
Brenton AwaSD-023Aye
Stanley ChangSD-009Aye
Samantha DeCorteSD-022Aye
Carol FukunagaSD-011Aye
Mike GabbardSD-021Aye
Les IharaSD-010Aye
Jarrett KeohokaloleSD-024Aye
Ronald KouchiSD-008Aye
Angus McKelveySD-006Aye
Karl RhoadsSD-013Aye
Tim RichardsSD-004Aye
Joy San BuenaventuraSD-002Aye

House members along the path

House members' votes at each stage of SB1278
MemberECD
SD1		Second reading
HD1		Change along the path
Elle CochranHD-014Excused
Daniel HoltHD-028ExcusedAye
Ikaika HusseyHD-029AyeAye
Greggor IlaganHD-004AyeAye
Lauren MatsumotoHD-038AyeAye
Adrian TamHD-024AyeAye
Shirley Ann TemploHD-030AyeAye
Chris ToddHD-003AyeAye
Gene WardHD-018Excused
42 more House members only counted as floor ayes
MemberECD
SD1		Second reading
HD1		Change along the path
David AlcosHD-041Aye
Terez AmatoHD-011Aye
Della au BelattiHD-026Aye
Cory ChunHD-035Aye
Luke EvslinHD-016Aye
Rachele Fernandez LamosaoSD-019Aye
Diamond GarciaHD-042Aye
Andrew GarrettHD-022Aye
Tina GrandinettiHD-020Aye
Mark HashemHD-019Aye
Linda IchiyamaHD-031Aye
Kim IwamotoHD-025Aye
Kirstin KahaloaHD-006Aye
Jeanne KapelaHD-005Aye
Sue Keohokapu-Lee LoyHD-002Aye
Darius KilaHD-044Aye
Lisa KitagawaHD-048Aye
Sam KongHD-033Aye
Matthias KuschHD-001Aye
Trish La ChicaHD-037Aye
Mike LeeHD-050Aye
Nicole LowenHD-007Aye
Lisa MartenHD-051Aye
Scot MatayoshiHD-049Aye
Tyson MiyakeHD-010Aye
Daynette MorikawaHD-017Aye
Chris MuraokaHD-045Aye
Nadine NakamuraHD-015Aye
Ikaika OldsHD-023Aye
Amy PerrusoHD-046Aye
Elijah PierickHD-039Aye
Mahina PoepoeHD-013Aye
Sean QuinlanHD-047Aye
Julie Reyes OdaHD-040Aye
Jackson SayamaHD-021Aye
Garner ShimizuHD-032Aye
Kanani SouzaHD-043Aye
Gregg TakayamaHD-034Aye
Jenna TakenouchiHD-027Aye
David TarnasHD-008Aye
Justin WoodsonHD-009Aye
Kyle YamashitaHD-012Aye

Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote

Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗

Your district, this measure

Your lawmakers and participating residents.

Match an address to see your state lawmakers' recorded votes on this bill. This address is used for matching and is not saved with a pilot response.

Enter your street number and street name, plus your city or ZIP code. Hawaiʻi is supported first.

No special formatting needed. Example: 415 S Beretania St, Honolulu, HI 96813.

Your search address isn’t saved to your account. Privacy details

Legislative 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.

Bill sponsors