Hawaii · 2026 Regular Session · Bill
SB 2590: RELATING TO THE GENERAL EXCISE TAX.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 2590 is a bill introduced in the Hawaii Senate on January 23, 2026. According to its official title, it concerns: RELATING TO THE GENERAL EXCISE TAX. Primary sponsor: Sharon Moriwaki (Democratic), Stanley Chang (Democratic), Mike Gabbard (Democratic), Troy Hashimoto (Democratic), Joy San Buenaventura (Democratic). Most recent recorded action (January 28, 2026): Referred to WAM.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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. Applies retroactively to 3/11/2021.
Sponsors
Sponsors by party (alphabetical): Democratic 5
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Sharon Moriwaki | Primary sponsor | Democratic | Senate | 12 |
| Stanley Chang | Primary sponsor | Democratic | Senate | 9 |
| Mike Gabbard | Primary sponsor | Democratic | Senate | 21 |
| Troy Hashimoto | Primary sponsor | Democratic | Senate | 5 |
| Joy San Buenaventura | Primary sponsor | Democratic | Senate | 2 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Referred to WAM.
- Introduced.
- Passed First Reading.