Bill Text: HI SB2276 | 2016 | Regular Session | Introduced


Bill Title: General Excise Tax; Health Expenses

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2016-01-25 - Referred to CPH, WAM. [SB2276 Detail]

Download: Hawaii-2016-SB2276-Introduced.html

THE SENATE

S.B. NO.

2276

TWENTY-EIGHTH LEGISLATURE, 2016

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

relating to taxation.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237-    Exemption for health expenses.  (a)  There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds from the sale of goods or services related to health expenses.

     (b)  As used in this section, "health expenses" means any expense incurred from the provision of goods or professional services provided by hospitals and medical clinics and facilities that are licensed by the appropriate state agencies, and goods provided and services rendered under chapters 436E, 442, 447, 448, 448B, 451A, 451D, 451J, 451K, 452, 453, 453D, 455, 457, 457A, 457G, 458, 459, 461, 461J, 463E, 465, 466D, 466J, and 468E."

     SECTION 2.  New statutory material is underscored.


     SECTION 3.  This Act shall take effect on July 1, 2016.

 

INTRODUCED BY:

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Report Title:

General Excise Tax; Health Expenses

 

Description:

Exempts from the general excise tax gross proceeds from the sale of certain goods and services related to health expenses.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

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