THE SENATE

S.B. NO.

1134

THIRTY-SECOND LEGISLATURE, 2023

 

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 medical services. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the gross proceeds arising from the sale of medical services.

(b) As used in this section:

"Cosmetic medical procedure" means any medical procedure performed on an individual that is directed at improving the individual's appearance and that does not meaningfully promote the proper function of the body or prevent or treat illness or disease. "Cosmetic medical procedure" does not include reconstructive surgery.

"Medical services" means professional services provided by hospitals and medical clinics and facilities that are licensed by the appropriate state agencies and services rendered under chapters 436E, 442, 447, 448, 448B, 451A, 451J, 451K, 452, 453, 453D, 455, 457, 457A, 457G, 458, 459, 461, 461J, 463E, 465, 465D, 466D, 466J, or 468E. "Medical services" does not include services in connection with a cosmetic medical procedure.

"Reconstructive surgery" includes any surgery performed on abnormal structures caused by or related to congenital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures to improve function or give a more normal appearance."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2023.

 

INTRODUCED BY:

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Report Title:

General Excise Tax; Medical Services; Exemption

 

Description:

Exempts medical services from the general excise tax.

 

 

 

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