SUBJECT: ADMINISTRATION, Tax Appeals
BILL NUMBER: HB 1043, HD-1
INTRODUCED BY: House Committee On Finance
EXECUTIVE SUMMARY: Replaces the tax boards of review with a single tax appeal review panel comprised of members who shall devote full time to their duties. Amends the grounds upon which an appeal to the administrative appeals and dispute resolution program may be made by disallowing appeals of proposed assessments.
SUBJECT: ADMINISTRATION, Requires Additional Tax Clearances for Contractors
BILL NUMBER: SB 397, SD-2
INTRODUCED BY: Senate Committee on Ways & Means
EXECUTIVE SUMMARY: Requires contractors and subcontractors to submit tax clearances as a condition of obtaining building permits for private developments exceeding a certain value. Requires contractors and subcontractors to submit additional tax clearances before final inspection of private developments exceeding a certain value. Contractors already need tax clearances to obtain and renew their licenses, and to bid or receive final payment on state or county government contracts. It is questionable whether these additional clearances are justified given the massive delays in the permitting process that already exist.
SUBJECT: ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property
BILL NUMBER: HB 287, HD-1
INTRODUCED BY: House Committee on Judiciary
EXECUTIVE SUMMARY: Allows the Department of Taxation to utilize nonjudicial foreclosures on abandoned property on which there is a recorded tax lien. Such property already may be foreclosed under existing law. This measure may well constrain the Department’s ability to use nonjudicial foreclosure on other properties.
SUBJECT: ADMINISTRATION, Requires Additional Tax Clearances for Contractors
BILL NUMBER: SB 397, SD-1
INTRODUCED BY: Senate Committee on Public Safety, Intergovernmental, and Military Affairs
EXECUTIVE SUMMARY: Requires contractors and subcontractors to submit tax clearances as a condition of obtaining building permits for private developments exceeding a certain value. Requires contractors and subcontractors to submit additional tax clearances before final inspection of private developments exceeding a certain value. Contractors already need tax clearances to obtain and renew their licenses, and to bid or receive final payment on state or county government contracts. It is questionable whether these additional clearances are justified given the massive delays in the permitting process that already exist.
SUBJECT: ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property
BILL NUMBER: HB 287
INTRODUCED BY: SAN BUENAVENTURA
EXECUTIVE SUMMARY: Allows the Department of Taxation to utilize nonjudicial foreclosures on abandoned property on which there is a recorded tax lien. Such property already may be foreclosed under existing law. This measure may well constrain the Department’s ability to use nonjudicial foreclosure on other properties.
SUBJECT: ADMINISTRATION, Requires Additional Tax Clearances for Contractors
BILL NUMBER: SB 397
INTRODUCED BY: DELA CRUZ, KEITH-AGARAN, K. Kahele
EXECUTIVE SUMMARY: Requires contractors and subcontractors to submit tax clearances as a condition of obtaining building permits for private developments exceeding a certain value. Requires contractors and subcontractors to submit additional tax clearances before final inspection of private developments exceeding a certain value. Contractors already need tax clearances to obtain and renew their licenses, and to bid or receive final payment on state or county government contracts. It is questionable whether these additional clearances are justified given the massive delays in the permitting process that already exist.
SUBJECT: ADMINISTRATION, Reduction in Taxpayer Penalties
BILL NUMBER: SB 1516
INTRODUCED BY: KANUHA
EXECUTIVE SUMMARY: Reduces taxpayer penalties for nonpayments and underpayments by setting lower penalty amounts and interest rates for earlier rather than later payments of the penalty amounts and interest rates and avoiding penalties and interest if the taxpayer posts a bond.
SUBJECT: ADMINISTRATION, Revenue Tracking
BILL NUMBER: SB 458
INTRODUCED BY: RUDERMAN, K. RHOADS, S. Chang, Gabbard, Ihara, Wakai
EXECUTIVE SUMMARY: Requires the department of taxation to track the revenues generated by each industry in the State and requires a report of its findings to be submitted to the legislature no later than twenty days prior to the convening of each regular session.
SUBJECT: ADMINISTRATIVE, Tax Advisory Commission
BILL NUMBER: SB 1533
INTRODUCED BY: KIM, DELA CRUZ, INOUYE, K. KAHELE, RIVIERE, Ihara, Moriwaki, Nishihara, Taniguchi
EXECUTIVE SUMMARY: Establishes the tax advisory commission to advise the department of taxation in making the tax system more user-friendly for the tax payer and private sector.
SUBJECT: ADMINISTRATION, Tax Refund Offsets
BILL NUMBER: HB 1045; SB 1271 (Identical)
INTRODUCED BY: HB by SAIKI by request; SB by KOUCHI by request
EXECUTIVE SUMMARY: Allows tax refund offsets to be performed by DAGS and DOTAX.