Committee narrows SB389 GE exemption, substitutes APRNs and accepts DOTAX timing changes
Jan 29, 2026
SB389 would expand general excise tax exemptions to certain health-related goods and providers. The committee adopted amendments substituting APRNs for broader provider categories and set a staggered effective date after consulting Tax Foundation and DOTAX testimony.
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Senate Committee on Health and Human Services members took testimony and adopted committee changes on SB389, a bill expanding general excise tax exemptions to additional health providers and goods. Robert Abilow from the Department of Taxation stood on written testimony and was available for questions; Tom Yamachika of the Tax Foundation of Hawaii urged careful framing, noting the original act was motivated by a physician shortage.
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