Category Archives: Administration (HRS 231)

HB 2485 HD 1 SD 1

SUBJECT:  ADMINISTRATION, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Fees; Tax Clearances; Collection of Rental Payments by Third Party; Unfair Competition Penalty

BILL NUMBER: HB 2485 HD 1 SD 1

INTRODUCED BY: Senate Committee on Judiciary

EXECUTIVE SUMMARY: Eliminates fees for tax clearances that are no longer certified.  Adds a penalty for failure to comply with reporting requirements under general excise tax law and transient accommodations tax law for collection of rent by a third party.  Raises the unfair competition penalty under general excise tax law to adjust for inflation. Continue reading HB 2485 HD 1 SD 1

SB 3335 SD 2

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, TOBACCO, MISCELLANEOUS, Legalize and Tax Adult-Use Cannabis

BILL NUMBER: SB 3335 SD 2

INTRODUCED BY: Senate Committees on Commerce and Consumer Protection and Ways and Means

EXECUTIVE SUMMARY: Establishes the Hawaiʻi Hemp and Cannabis Authority and Hemp and Cannabis Control Board within the Department of Commerce and Consumer Affairs to regulate all aspects of the cannabis plant. Establishes the Hemp and Cannabis Control Implementation Advisory Committee. Beginning January 1, 2026, legalizes the personal adult use of cannabis. Establishes taxes for adult-use cannabis and medical cannabis sales. Transfers the personnel and assets of the Department of Health and assets of the Department of Agriculture to the Hawaiʻi Hemp and Cannabis Authority. Continue reading SB 3335 SD 2

HB 2485 HD 1

SUBJECT:  ADMINISTRATION, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Fees; Tax Clearances; Collection of Rental Payments by Third Party; Unfair Competition Penalty

BILL NUMBER: HB 2485 HD 1

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY: Eliminates fees for tax clearances that are no longer certified.  Adds a penalty for failure to comply with reporting requirements under general excise tax law and transient accommodations tax law for collection of rent by a third party.  Raises the unfair competition penalty under general excise tax law to adjust for inflation. Continue reading HB 2485 HD 1

SB 3174, HB 2485

SUBJECT:  ADMINISTRATION, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Fees; Tax Clearances; Collection of Rental Payments by Third Party; Unfair Competition Penalty

BILL NUMBER: SB 3174, HB 2485

INTRODUCED BY: SB by KOUCHI; HB by SAIKI (Governor’s Package)

EXECUTIVE SUMMARY: Eliminates fees for tax clearances that are no longer certified.  Adds a penalty for failure to comply with reporting requirements under general excise tax law and transient accommodations tax law for collection of rent by a third party.  Raises the unfair competition penalty under general excise tax law to adjust for inflation. Continue reading SB 3174, HB 2485

SB 494 SD 2

SUBJECT: ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property

BILL NUMBER:  SB 494 SD 2

INTRODUCED BY: Senate Committee on Ways and Means

EXECUTIVE SUMMARY:   Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Appropriates moneys. Continue reading SB 494 SD 2

SB 494 SD 1

SUBJECT: ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property

BILL NUMBER:  SB 494 SD 1

INTRODUCED BY: Senate Committee on Judiciary

EXECUTIVE SUMMARY:   Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Continue reading SB 494 SD 1

SB 494

SUBJECT: ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property

BILL NUMBER:  SB 494

INTRODUCED BY: ELEFANTE, AQUINO, Wakai

EXECUTIVE SUMMARY:   Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Continue reading SB 494

SB 2379 HD 1

SUBJECT:  ADMINISTRATION, Powers of Special Enforcement Section

BILL NUMBER:  SB 2379 HD 1

INTRODUCED BY: House Committee on Economic Development

EXECUTIVE SUMMARY:   Authorizes the Special Enforcement Section of the Department of Taxation to examine any sector of Hawaii’s economy, initiate civil investigations, and refer and recommend cases or examinations of segments of the economy to the auditors within the Department for auditing.

We see no need for this bill because the Department can already do these things and the Special Enforcement Section is part of the Department.  The bill, rather, appears to be an artifice to pad the Department’s budget through the Tax Administration Special Fund.  Although other departments do that as well, this move lessens the transparency of the budgeting process and should be approached with great caution. Continue reading SB 2379 HD 1