2026 Regular Session·6,079 bills·Adjourned May 8, 2026
Track legislation moving through Hawaii. Browse 6,079 bills and resolutions during the 2026 Regular Session, each with a plain-language summary, current status from introduction to enactment, sponsors, and voting history.
Exempts housing developed by the Department of Hawaiian Home Lands from school impact fees. Effective 7/1/3000. (HD1)
Exempts housing developed by the Department of Hawaiian Home Lands from school impact fees. Effective 7/1/3000. (HD1)
2026 Regular Session·6,079 bills·Adjourned May 8, 2026
Track legislation moving through Hawaii. Browse 6,079 bills and resolutions during the 2026 Regular Session, each with a plain-language summary, current status from introduction to enactment, sponsors, and voting history.
Exempts housing developed by the Department of Hawaiian Home Lands from school impact fees. Effective 7/1/3000. (HD1)
Exempts housing developed by the Department of Hawaiian Home Lands from school impact fees. Effective 7/1/3000. (HD1)
Expands mandatory health insurance coverage for low-dose mammography for occult breast cancer to include any supplemental imaging deemed medically necessary for a patient of any age having an above-average risk for breast cancer as determined by the use of a risk-factor modeling tool. On or before 1/1/2026, expands mandatory health insurance coverage to include additional supplemental imaging for any patient, regardless of age, as deemed medically necessary by the patient's primary care provider. Effective 12/31/2050. (SD1)
Expands mandatory health insurance coverage for low-dose mammography for occult breast cancer to include any supplemental imaging deemed medically necessary for a patient of any age having an above-average risk for breast cancer as determined by the use of a risk-factor modeling tool. On or before 1/1/2026, expands mandatory health insurance coverage to include additional supplemental imaging for any patient, regardless of age, as deemed medically necessary by the patient's primary care provider. Effective 12/31/2050. (SD1)
Establishes factors under which officers may, without warrant, arrest and detain persons for petty misdemeanors and violations. Requires officers to record the factors that justified the warrantless arrest. (HD1)
Establishes factors under which officers may, without warrant, arrest and detain persons for petty misdemeanors and violations. Requires officers to record the factors that justified the warrantless arrest. (HD1)
Clarifies the level of environmental restoration owners and operators of underground storage tanks or tank systems that had a confirmed release must satisfy by requiring the removal of all jet fuel, including fuel additives and all compounds resulting from the degradation of jet fuel or jet fuel additives or the reaction of jet fuel or jet fuel additives with water or other chemicals. Establishes a rebuttable presumption that the detection of these contaminants in the vicinity of an underground storage tank or a tank system after a confirmed release is a result of the confirmed release.
Clarifies the level of environmental restoration owners and operators of underground storage tanks or tank systems that had a confirmed release must satisfy by requiring the removal of all jet fuel, including fuel additives and all compounds resulting from the degradation of jet fuel or jet fuel additives or the reaction of jet fuel or jet fuel additives with water or other chemicals. Establishes a rebuttable presumption that the detection of these contaminants in the vicinity of an underground storage tank or a tank system after a confirmed release is a result of the confirmed release.
Reduces the offense of purchasing, possessing, setting off, igniting, or discharging aerial devices, display fireworks, or articles pyrotechnic under a weight of twenty-five pounds without a valid permit to a civil violation.
Reduces the offense of purchasing, possessing, setting off, igniting, or discharging aerial devices, display fireworks, or articles pyrotechnic under a weight of twenty-five pounds without a valid permit to a civil violation.
Expands eligibility for the Supplemental Nutrition Assistance Program to include any individual or household whose monthly income is equal to or less than three hundred per cent of the federal poverty level. Appropriates funds.
Expands eligibility for the Supplemental Nutrition Assistance Program to include any individual or household whose monthly income is equal to or less than three hundred per cent of the federal poverty level. Appropriates funds.
Prohibits the sale, offer, possession with intent to sell, display, distribution, or trade of fur products in the State, with certain exceptions. Establishes civil penalties for violations. Effective 6/30/3000. (HD1)
Prohibits the sale, offer, possession with intent to sell, display, distribution, or trade of fur products in the State, with certain exceptions. Establishes civil penalties for violations. Effective 6/30/3000. (HD1)
Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund and, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.
Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund and, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.
Requires the Hawaii Climate Change Mitigation and Adaptation Commission to study the feasibility of implementing a "buy clean" decarbonization policy and program in Hawaii. Requires administrative and substantive support from the Department of Land and Natural Resources. Appropriates funds. Effective 7/1/3000. (HD1)
Requires the Hawaii Climate Change Mitigation and Adaptation Commission to study the feasibility of implementing a "buy clean" decarbonization policy and program in Hawaii. Requires administrative and substantive support from the Department of Land and Natural Resources. Appropriates funds. Effective 7/1/3000. (HD1)
Removes state of mind requirement pertaining to a victim's age for felony assaults aggravated by the victim's age. Raises the threshold age from 60 years of age or older to 65 years of age or older.
Removes state of mind requirement pertaining to a victim's age for felony assaults aggravated by the victim's age. Raises the threshold age from 60 years of age or older to 65 years of age or older.
Establishes the Kamaaina Homes Program to provide funding to the counties to purchase voluntary deed restrictions from eligible homeowners or homebuyers.
Establishes the Kamaaina Homes Program to provide funding to the counties to purchase voluntary deed restrictions from eligible homeowners or homebuyers.
Establishes the Dwelling Unit Revolving Fund Equity Program. Repeals the Dwelling Unit Revolving Fund Equity Pilot Program. Clarifies that the Hawaii Housing Finance and Development Corporation may utilize funds in the Dwelling Unit Revolving Fund for the purchase of equity in for-sale housing development projects and interim primary or secondary financing.
Establishes the Dwelling Unit Revolving Fund Equity Program. Repeals the Dwelling Unit Revolving Fund Equity Pilot Program. Clarifies that the Hawaii Housing Finance and Development Corporation may utilize funds in the Dwelling Unit Revolving Fund for the purchase of equity in for-sale housing development projects and interim primary or secondary financing.
Requires the Department of Transportation to plan and design an expansion of the runway at Molokai Airport to accommodate larger aircraft. Requires the Department of Transportation to submit a report to the Legislature. Appropriates funds. Effective 7/1/2077. (SD1)
Requires the Department of Transportation to plan and design an expansion of the runway at Molokai Airport to accommodate larger aircraft. Requires the Department of Transportation to submit a report to the Legislature. Appropriates funds. Effective 7/1/2077. (SD1)
Prohibits pedestrians from walking along the roadway of an interstate highway, an auxiliary interstate highway, or certain state highways except while conducting authorized first responder duties or highway maintenance duties. Effective 7/1/3000. (HD1)
Prohibits pedestrians from walking along the roadway of an interstate highway, an auxiliary interstate highway, or certain state highways except while conducting authorized first responder duties or highway maintenance duties. Effective 7/1/3000. (HD1)
Requires managing agents for residential condominium properties over seventy-five feet in height to have commercial property management experience. Effective 7/1/3000. (HD1)
Requires managing agents for residential condominium properties over seventy-five feet in height to have commercial property management experience. Effective 7/1/3000. (HD1)
Adopts, establishes, and designates Python as the official computer language of the State.
Adopts, establishes, and designates Python as the official computer language of the State.
Requires electronic smoking device and e-liquid manufacturers to submit certifications with the Department of Taxation annually, stating that the manufacturer's products comply with federal regulations. Requires the Department of Taxation to maintain a directory of manufacturers of electronic smoking devices and e-liquids whose certifications the Department approved. Imposes penalties.
Requires electronic smoking device and e-liquid manufacturers to submit certifications with the Department of Taxation annually, stating that the manufacturer's products comply with federal regulations. Requires the Department of Taxation to maintain a directory of manufacturers of electronic smoking devices and e-liquids whose certifications the Department approved. Imposes penalties.
Requires hotelkeepers to provide adequate notice of strikes and lockouts to guests and third-party vendors under certain conditions. Allows for recovery of damages by injured parties. Effective 7/1/2050. (SD1)
Requires hotelkeepers to provide adequate notice of strikes and lockouts to guests and third-party vendors under certain conditions. Allows for recovery of damages by injured parties. Effective 7/1/2050. (SD1)
Establishes the Hawaii Home Energy Assistance Program within the Department of Human Services to assist qualifying households in paying their energy bills. Requires the Public Utilities Commission Public Benefits Fee Administrator to provide certain assistants to recipients of the program. Establishes positions. Appropriates funds.
Establishes the Hawaii Home Energy Assistance Program within the Department of Human Services to assist qualifying households in paying their energy bills. Requires the Public Utilities Commission Public Benefits Fee Administrator to provide certain assistants to recipients of the program. Establishes positions. Appropriates funds.
Authorizes the Hawaii Housing Finance and Development Corporation to utilize revenue bonds when securing a line of credit or other instrument of indebtedness for the Bond Volume Cap Recycling Program. Effective 7/1/3000. (HD1)
Authorizes the Hawaii Housing Finance and Development Corporation to utilize revenue bonds when securing a line of credit or other instrument of indebtedness for the Bond Volume Cap Recycling Program. Effective 7/1/3000. (HD1)
Requires certain managing agents to notify each unit owner and the Real Estate Commission when a condominium association that the agent manages fails to meet budget and replacement reserves reporting requirements. Effective 7/1/2050. (SD1)
Requires certain managing agents to notify each unit owner and the Real Estate Commission when a condominium association that the agent manages fails to meet budget and replacement reserves reporting requirements. Effective 7/1/2050. (SD1)
Requires the Department of Human Services' Med-QUEST division to automatically transmit applicants' voter registration information to the Office of Elections and clerk of the county of the applicant's residence, subject to certain conditions. Authorizes the Office of Elections to designate state agencies for automatic voter registration if the agency collects, processes, or stores certain information. Updates methods for automatic voter registration conducted by the Examiner of Drivers. Makes conforming amendments. Effective 1/30/2026.
Requires the Department of Human Services' Med-QUEST division to automatically transmit applicants' voter registration information to the Office of Elections and clerk of the county of the applicant's residence, subject to certain conditions. Authorizes the Office of Elections to designate state agencies for automatic voter registration if the agency collects, processes, or stores certain information. Updates methods for automatic voter registration conducted by the Examiner of Drivers. Makes conforming amendments. Effective 1/30/2026.
Requires all health care providers who accept Medicare to provide a cognitive assessment as part of the Medicare Part B annual wellness visit for Medicare beneficiaries sixty-five years of age or older, with certain exceptions. Requires health care providers to submit certain information to the Executive Office on Aging and the Executive Office on Aging to report de-identified aggregated data to the Legislature on an annual basis. Appropriates funds. Effective 1/1/2026.
Requires all health care providers who accept Medicare to provide a cognitive assessment as part of the Medicare Part B annual wellness visit for Medicare beneficiaries sixty-five years of age or older, with certain exceptions. Requires health care providers to submit certain information to the Executive Office on Aging and the Executive Office on Aging to report de-identified aggregated data to the Legislature on an annual basis. Appropriates funds. Effective 1/1/2026.
Repeals registration requirements relating to qualifying outofstate medical cannabis patients who are validly registered in other states, United States territories, or the District of Columbia. Repeals language requiring an initial inperson consultation before physicians and advanced practice registered nurses may make medical cannabis treatment recommendations via telehealth. Prohibits the Department of Health from imposing fees for patients' medical cannabis registration certificates.
Repeals registration requirements relating to qualifying outofstate medical cannabis patients who are validly registered in other states, United States territories, or the District of Columbia. Repeals language requiring an initial inperson consultation before physicians and advanced practice registered nurses may make medical cannabis treatment recommendations via telehealth. Prohibits the Department of Health from imposing fees for patients' medical cannabis registration certificates.
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.
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.
Expands mandatory health insurance coverage for low-dose mammography for occult breast cancer to include any supplemental imaging deemed medically necessary for a patient of any age having an above-average risk for breast cancer as determined by the use of a risk-factor modeling tool. On or before 1/1/2026, expands mandatory health insurance coverage to include additional supplemental imaging for any patient, regardless of age, as deemed medically necessary by the patient's primary care provider. Effective 12/31/2050. (SD1)
Expands mandatory health insurance coverage for low-dose mammography for occult breast cancer to include any supplemental imaging deemed medically necessary for a patient of any age having an above-average risk for breast cancer as determined by the use of a risk-factor modeling tool. On or before 1/1/2026, expands mandatory health insurance coverage to include additional supplemental imaging for any patient, regardless of age, as deemed medically necessary by the patient's primary care provider. Effective 12/31/2050. (SD1)
Establishes factors under which officers may, without warrant, arrest and detain persons for petty misdemeanors and violations. Requires officers to record the factors that justified the warrantless arrest. (HD1)
Establishes factors under which officers may, without warrant, arrest and detain persons for petty misdemeanors and violations. Requires officers to record the factors that justified the warrantless arrest. (HD1)
Clarifies the level of environmental restoration owners and operators of underground storage tanks or tank systems that had a confirmed release must satisfy by requiring the removal of all jet fuel, including fuel additives and all compounds resulting from the degradation of jet fuel or jet fuel additives or the reaction of jet fuel or jet fuel additives with water or other chemicals. Establishes a rebuttable presumption that the detection of these contaminants in the vicinity of an underground storage tank or a tank system after a confirmed release is a result of the confirmed release.
Clarifies the level of environmental restoration owners and operators of underground storage tanks or tank systems that had a confirmed release must satisfy by requiring the removal of all jet fuel, including fuel additives and all compounds resulting from the degradation of jet fuel or jet fuel additives or the reaction of jet fuel or jet fuel additives with water or other chemicals. Establishes a rebuttable presumption that the detection of these contaminants in the vicinity of an underground storage tank or a tank system after a confirmed release is a result of the confirmed release.
Reduces the offense of purchasing, possessing, setting off, igniting, or discharging aerial devices, display fireworks, or articles pyrotechnic under a weight of twenty-five pounds without a valid permit to a civil violation.
Reduces the offense of purchasing, possessing, setting off, igniting, or discharging aerial devices, display fireworks, or articles pyrotechnic under a weight of twenty-five pounds without a valid permit to a civil violation.
Expands eligibility for the Supplemental Nutrition Assistance Program to include any individual or household whose monthly income is equal to or less than three hundred per cent of the federal poverty level. Appropriates funds.
Expands eligibility for the Supplemental Nutrition Assistance Program to include any individual or household whose monthly income is equal to or less than three hundred per cent of the federal poverty level. Appropriates funds.
Prohibits the sale, offer, possession with intent to sell, display, distribution, or trade of fur products in the State, with certain exceptions. Establishes civil penalties for violations. Effective 6/30/3000. (HD1)
Prohibits the sale, offer, possession with intent to sell, display, distribution, or trade of fur products in the State, with certain exceptions. Establishes civil penalties for violations. Effective 6/30/3000. (HD1)
Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund and, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.
Establishes the Homeless Services Special Fund. Allows counties to apply for matching funds from the Affordable Homeownership Revolving Fund for certain housing projects. Increases the conveyance tax rates for certain properties. Establishes conveyance tax rates for multifamily residential properties. Establishes new exemptions to the conveyance tax. Allocates collected conveyance taxes to the Affordable Homeownership Revolving Fund, Homeless Services Special Fund and, and Dwelling Unit Revolving Fund. Amends allocations to the Land Conservation Fund and Rental Housing Revolving Fund.
Requires the Hawaii Climate Change Mitigation and Adaptation Commission to study the feasibility of implementing a "buy clean" decarbonization policy and program in Hawaii. Requires administrative and substantive support from the Department of Land and Natural Resources. Appropriates funds. Effective 7/1/3000. (HD1)
Requires the Hawaii Climate Change Mitigation and Adaptation Commission to study the feasibility of implementing a "buy clean" decarbonization policy and program in Hawaii. Requires administrative and substantive support from the Department of Land and Natural Resources. Appropriates funds. Effective 7/1/3000. (HD1)
Removes state of mind requirement pertaining to a victim's age for felony assaults aggravated by the victim's age. Raises the threshold age from 60 years of age or older to 65 years of age or older.
Removes state of mind requirement pertaining to a victim's age for felony assaults aggravated by the victim's age. Raises the threshold age from 60 years of age or older to 65 years of age or older.
Establishes the Kamaaina Homes Program to provide funding to the counties to purchase voluntary deed restrictions from eligible homeowners or homebuyers.
Establishes the Kamaaina Homes Program to provide funding to the counties to purchase voluntary deed restrictions from eligible homeowners or homebuyers.
Establishes the Dwelling Unit Revolving Fund Equity Program. Repeals the Dwelling Unit Revolving Fund Equity Pilot Program. Clarifies that the Hawaii Housing Finance and Development Corporation may utilize funds in the Dwelling Unit Revolving Fund for the purchase of equity in for-sale housing development projects and interim primary or secondary financing.
Establishes the Dwelling Unit Revolving Fund Equity Program. Repeals the Dwelling Unit Revolving Fund Equity Pilot Program. Clarifies that the Hawaii Housing Finance and Development Corporation may utilize funds in the Dwelling Unit Revolving Fund for the purchase of equity in for-sale housing development projects and interim primary or secondary financing.
Requires the Department of Transportation to plan and design an expansion of the runway at Molokai Airport to accommodate larger aircraft. Requires the Department of Transportation to submit a report to the Legislature. Appropriates funds. Effective 7/1/2077. (SD1)
Requires the Department of Transportation to plan and design an expansion of the runway at Molokai Airport to accommodate larger aircraft. Requires the Department of Transportation to submit a report to the Legislature. Appropriates funds. Effective 7/1/2077. (SD1)
Prohibits pedestrians from walking along the roadway of an interstate highway, an auxiliary interstate highway, or certain state highways except while conducting authorized first responder duties or highway maintenance duties. Effective 7/1/3000. (HD1)
Prohibits pedestrians from walking along the roadway of an interstate highway, an auxiliary interstate highway, or certain state highways except while conducting authorized first responder duties or highway maintenance duties. Effective 7/1/3000. (HD1)
Requires managing agents for residential condominium properties over seventy-five feet in height to have commercial property management experience. Effective 7/1/3000. (HD1)
Requires managing agents for residential condominium properties over seventy-five feet in height to have commercial property management experience. Effective 7/1/3000. (HD1)
Adopts, establishes, and designates Python as the official computer language of the State.
Adopts, establishes, and designates Python as the official computer language of the State.
Requires electronic smoking device and e-liquid manufacturers to submit certifications with the Department of Taxation annually, stating that the manufacturer's products comply with federal regulations. Requires the Department of Taxation to maintain a directory of manufacturers of electronic smoking devices and e-liquids whose certifications the Department approved. Imposes penalties.
Requires electronic smoking device and e-liquid manufacturers to submit certifications with the Department of Taxation annually, stating that the manufacturer's products comply with federal regulations. Requires the Department of Taxation to maintain a directory of manufacturers of electronic smoking devices and e-liquids whose certifications the Department approved. Imposes penalties.
Requires hotelkeepers to provide adequate notice of strikes and lockouts to guests and third-party vendors under certain conditions. Allows for recovery of damages by injured parties. Effective 7/1/2050. (SD1)
Requires hotelkeepers to provide adequate notice of strikes and lockouts to guests and third-party vendors under certain conditions. Allows for recovery of damages by injured parties. Effective 7/1/2050. (SD1)
Establishes the Hawaii Home Energy Assistance Program within the Department of Human Services to assist qualifying households in paying their energy bills. Requires the Public Utilities Commission Public Benefits Fee Administrator to provide certain assistants to recipients of the program. Establishes positions. Appropriates funds.
Establishes the Hawaii Home Energy Assistance Program within the Department of Human Services to assist qualifying households in paying their energy bills. Requires the Public Utilities Commission Public Benefits Fee Administrator to provide certain assistants to recipients of the program. Establishes positions. Appropriates funds.
Authorizes the Hawaii Housing Finance and Development Corporation to utilize revenue bonds when securing a line of credit or other instrument of indebtedness for the Bond Volume Cap Recycling Program. Effective 7/1/3000. (HD1)
Authorizes the Hawaii Housing Finance and Development Corporation to utilize revenue bonds when securing a line of credit or other instrument of indebtedness for the Bond Volume Cap Recycling Program. Effective 7/1/3000. (HD1)
Requires certain managing agents to notify each unit owner and the Real Estate Commission when a condominium association that the agent manages fails to meet budget and replacement reserves reporting requirements. Effective 7/1/2050. (SD1)
Requires certain managing agents to notify each unit owner and the Real Estate Commission when a condominium association that the agent manages fails to meet budget and replacement reserves reporting requirements. Effective 7/1/2050. (SD1)
Requires the Department of Human Services' Med-QUEST division to automatically transmit applicants' voter registration information to the Office of Elections and clerk of the county of the applicant's residence, subject to certain conditions. Authorizes the Office of Elections to designate state agencies for automatic voter registration if the agency collects, processes, or stores certain information. Updates methods for automatic voter registration conducted by the Examiner of Drivers. Makes conforming amendments. Effective 1/30/2026.
Requires the Department of Human Services' Med-QUEST division to automatically transmit applicants' voter registration information to the Office of Elections and clerk of the county of the applicant's residence, subject to certain conditions. Authorizes the Office of Elections to designate state agencies for automatic voter registration if the agency collects, processes, or stores certain information. Updates methods for automatic voter registration conducted by the Examiner of Drivers. Makes conforming amendments. Effective 1/30/2026.
Requires all health care providers who accept Medicare to provide a cognitive assessment as part of the Medicare Part B annual wellness visit for Medicare beneficiaries sixty-five years of age or older, with certain exceptions. Requires health care providers to submit certain information to the Executive Office on Aging and the Executive Office on Aging to report de-identified aggregated data to the Legislature on an annual basis. Appropriates funds. Effective 1/1/2026.
Requires all health care providers who accept Medicare to provide a cognitive assessment as part of the Medicare Part B annual wellness visit for Medicare beneficiaries sixty-five years of age or older, with certain exceptions. Requires health care providers to submit certain information to the Executive Office on Aging and the Executive Office on Aging to report de-identified aggregated data to the Legislature on an annual basis. Appropriates funds. Effective 1/1/2026.
Repeals registration requirements relating to qualifying outofstate medical cannabis patients who are validly registered in other states, United States territories, or the District of Columbia. Repeals language requiring an initial inperson consultation before physicians and advanced practice registered nurses may make medical cannabis treatment recommendations via telehealth. Prohibits the Department of Health from imposing fees for patients' medical cannabis registration certificates.
Repeals registration requirements relating to qualifying outofstate medical cannabis patients who are validly registered in other states, United States territories, or the District of Columbia. Repeals language requiring an initial inperson consultation before physicians and advanced practice registered nurses may make medical cannabis treatment recommendations via telehealth. Prohibits the Department of Health from imposing fees for patients' medical cannabis registration certificates.
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.
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.