Category Archives: Administration (HRS 231)

SB 1203, HD1

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

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SB 1198, HD1

SUBJECT:  ADMINISTRATION, E-filing requirements and penalty, Clearances

BILL NUMBER:  SB 1198, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Allows the department of taxation to mandate the electronic filing of certain partnership, S-corporation, and individual tax returns. Requires certain tax return preparers to file returns electronically. Amends the rules for filing and payment of taxes by electronic funds transfer. Requires electronic funds transfers for tax return preparers and any person subject to mandatory electronic filing. Removes the timeliness requirement from the electronic funds transfer penalty. Removes the authority of the department of taxation to charge for certified copies of tax clearances. Authorizes the limited disclosure of liquor licensees’ tax clearances. Clarifies the interest rate for payments made to taxpayers out of the litigated claims fund. Expands the permissible uses of the tax administration special fund.

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SB 320, HD1

SUBJECT:  ADMINISTRATION, Require PTIN Use by Paid Preparers

BILL NUMBER:  SB 320, HD1

INTRODUCED BY: House Committee on Consumer Protection and Commerce

EXECUTIVE SUMMARY:   Requires each tax return preparer to have a valid preparer tax identification number issued by the Internal Revenue Service and to furnish the preparer’s tax identification number on any return or claim for refund if required by DOTAX. Establishes penalties for failure to comply. Provides that tax return preparers shall not be liable for penalties prior to January 1, 2022.

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SB 1198, SD2

SUBJECT: ADMINISTRATION, E-filing requirements and penalty, Clearances

BILL NUMBER: SB 1198, SD2

INTRODUCED BY: Senate Committee on Commerce and Consumer Protection

EXECUTIVE SUMMARY: Allows the Department of Taxation to mandate the electronic filing of partnership and S-corporation returns if the taxpayer’s gross receipts exceed $250,000 and individual tax returns if the federal adjusted gross income, as shown on the taxpayer’s Hawaii return, exceeds $100,000. Requires certain tax return preparers to file returns electronically. Amends the rules for electronic funds transfer to remove the authorization to require electronic funds transfer or electronic filing if the federal government required that person to file or pay electronically. Requires electronic funds transfers for tax return preparers and any person subject to mandatory electronic filing. Removes the timeliness requirement from the electronic funds transfer penalty. Removes the authority of the department to charge for certified copies of tax clearances. Amends the statute that mandates tax clearances for liquor license holders. Clarifies the interest rate for payments made to taxpayers out of the litigated claims fund. Expands the permissible uses of the tax administration special fund.

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SB 1203, SD1

SUBJECT:  ADMINISTRATION, INCOME, GENERAL EXCISE, USE, LIQUOR, TOBACCO, FUEL, RENTAL MOTOR VEHICLE, Technical Cleanup

BILL NUMBER:  SB 1203, SD1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Amends title 14, Hawaii Revised Statutes, to make nonsubstantive changes for clarity and to delete obsolete provisions.

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SB 1091, SD1

SUBJECT:  MISCELLANEOUS, ADMINISTRATION, Raid on Special Funds

BILL NUMBER:  SB 1091, SD1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Authorizes transfer of special funds to general fund, replaces special fund appropriations with general obligation bond funds, authorizes transfer of excess moneys from other sources into the dwelling unit revolving fund.

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SB 1198, SD1

SUBJECT:  ADMINISTRATION, E-filing requirements and penalty, Clearances

BILL NUMBER:  SB 1198, SD1

INTRODUCED BY:  Senate Committee on Commerce and Consumer Protection

EXECUTIVE SUMMARY:  Allows the Department of Taxation to mandate the electronic filing of partnership and S-corporation returns if the taxpayer’s gross receipts exceed $250,000 and individual tax returns if the federal adjusted gross income as shown on the taxpayer’s Hawaii return exceeds $100,000. Requires certain tax return preparers to file returns electronically. Amends the rules for electronic funds transfer to remove the authorization to require electronic funds transfer or electronic filing if the federal government required that person to file or pay electronically and requires electronic funds transfers for tax return preparers and any person subject to mandatory electronic filing. Removes the timeliness requirement from the electronic funds transfer penalty. Removes the authority of the department to charge for certified copies of tax clearances. Amends the statute that mandates tax clearances for liquor license holders. Clarifies the interest rate for payments made to taxpayers out of the litigated claims fund.

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HB 1299

SUBJECT:  ADMINISTRATION, MISCELLANEOUS, Abolish Non-General Funds

BILL NUMBER:  HB 1299

INTRODUCED BY:  LUKE

EXECUTIVE SUMMARY: Repeals various non-general funds of the department of agriculture; department of business, economic development, and tourism; department of land and natural resources; department of education; university of Hawaii; department of Hawaiian home lands; judiciary; department of human services; department of labor and industrial relations; department of accounting and general services; department of the attorney general; department of budget and finance; department of human resources development; office of the governor; department commerce and consumer affairs; department of taxation; department of public safety; and office of Hawaiian affairs. Transfers unencumbered balances to the credit of the general fund.

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SB 787, SD1

SUBJECT:  ADMINISTRATION, Disclosure of Department of Taxation Revenue Estimates

BILL NUMBER: SB 787, SD1

INTRODUCED BY: Senate Committee on Government Operations

EXECUTIVE SUMMARY:   Requires that revenue estimates provided by the department of taxation to the legislature or to any executive or administrative office be accompanied by a description of the methodology used and assumptions made in providing the estimate. Requires the estimate and description to be open to public disclosure.

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