Category Archives: Administration (HRS 231)

SB 458

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.

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HB 1043; SB 1269 (Identical)

SUBJECT:  ADMINISTRATION, Tax Appeals

BILL NUMBER:  HB 1043; SB 1269 (Identical)

INTRODUCED BY:  HB by SAIKI by request; SB by KOUCHI by request

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.

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HB 1046; SB 1272 (Identical)

SUBJECT:  ADMINISTRATION, Require PTIN Use by Paid Preparers

BILL NUMBER:  HB 1046; SB 1272 (Identical)

INTRODUCED BY:  HB by SAIKI by request; SB by KOUCHI by request

EXECUTIVE SUMMARY:  Requires those who prepare tax returns for compensation to have a federally issued Preparer Tax Identification Number, or PTIN.  This may make sense for income tax returns, but much of Hawaii tax involves excise taxes such as the GET.  It takes a different skill set entirely to properly prepare an excise tax return, so the requirement of a PTIN makes less sense as to such returns.

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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.

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