Category Archives: Administration (HRS 231)

HB 2395, SD-1

SUBJECT:  ADMINISTRATION, Mandatory Electronic Filing of Tax Returns

BILL NUMBER:  HB 2395, SD-1

INTRODUCED BY:  Senate Committee on Ways and Means

EXECUTIVE SUMMARY:  Requires electronic filing of tax returns.  Adoption of rules is not required, but the department is to provide no less than ninety days’ prior written notice to the general public before the requirement goes into effect.

Continue reading HB 2395, SD-1

HB 2395; SB 2822 (Identical)

SUBJECT:  ADMINISTRATION, Mandatory Electronic Filing of Tax Returns

BILL NUMBER:  HB 2395; SB 2822 (Identical)

INTRODUCED BY:  HB by Saiki by request; SB by Kouchi by request

EXECUTIVE SUMMARY:  Requires electronic filing of tax returns.  The statute as drafted provides for a reasonable cause exception only if the department adopts rules, and can be improved if the reasonable cause exception is written into the law.

Continue reading HB 2395; SB 2822 (Identical)

SB 100, SD-2

SUBJECT:  ADMINISTRATION, Review of Tax Credits and Deductions

BILL NUMBER:  SB 100, SD-2

INTRODUCED BY:  Senate Committee on Ways and Means

SYNOPSIS:  Delays the reviews by the Auditor of tax exemptions, exclusions, credits, and deductions. Provides the Auditor with access to DOTAX records for the reviews and authorizes the Auditor to include data from the records in its reports to the legislature that do not explicitly identify any specific taxpayer. Adds the organic foods production income tax credit to the schedule of review. Amends the review criterion regarding the legislative purpose of an exemption, exclusion, credit, or deduction to provide more discretion to the Auditor.

Continue reading SB 100, SD-2

SB 100, SD-1

SUBJECT:  ADMINISTRATION, Review of Tax Credits and Deductions

BILL NUMBER:  SB 100, SD-1

INTRODUCED BY:  Senate Committee on Government Operations

SYNOPSIS:  Delays the reviews by the Auditor of tax exemptions, exclusions, credits, and deductions. Provides the Auditor with access to DOTAX records for the reviews and authorizes the Auditor to include data from the records in its reports to the legislature that do not explicitly identify any specific taxpayer. Adds the organic foods production income tax credit to the schedule of review. Amends the review criterion regarding the legislative purpose of an exemption, exclusion, credit, or deduction to provide more discretion to the Auditor.

Continue reading SB 100, SD-1

HB 1139; SB 1005

SUBJECT:  INCOME, ADMINISTRATION, Disclosure of Tax Return Information

BILL NUMBER:  HB 1139; SB 1005

INTRODUCED BY:  HB by Souki by request; SB by Kouchi by request

EXECUTIVE SUMMARY:  Technical amendments to allow explicitly certain forms of interagency disclosure, and to specify that income tax information is confidential even in the hands of another agency.

Continue reading HB 1139; SB 1005