SB 1198 Hawaii Senate · 2021 Regular Session

RELATING TO TAX ADMINISTRATION.

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. Effective 7/1/2050. (HD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2021

Committee Review

Apr 2021

Senate Passage

Mar 2021

House Passage

Governor

Introduced Jan 27, 2021 Last action Apr 1, 2021

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 1, 2021

Lower · Passed

The committee(s) on FIN recommend(s) that the measure be deferred.

lower

Mar 23, 2021

Committee

Reported from ECD (Stand. Com. Rep. No. 1233) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Mar 17, 2021

Lower · Passed

The committees on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Quinlan, Holt, D. Kobayashi, Onishi, Sayama, Takayama, Okimoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Belatti.

lower

Mar 11, 2021

Committee

Referred to ECD, FIN, referral sheet 22

lower

Mar 9, 2021

Introduced

Received from Senate (Sen. Com. No. 382) in amended form (SD 2).

lower

Mar 9, 2021

Upper · Passed

Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Mar 3, 2021

Upper · Passed

The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 7 Aye(s): Senator(s) Rhoads, Keohokalole, Acasio, Gabbard, Kim, Lee, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Mar 3, 2021

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, Inouye, Kanuha, Kidani, Moriwaki, Shimabukuro, Taniguchi, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Mar 1, 2021

Upper · Passed

The committee(s) on WAM/JDC will hold a public decision making on 03-03-21 10:35AM; CR 211 & Videoconference.

upper

Feb 12, 2021

Committee

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM/JDC.

upper

Feb 12, 2021

Committee

Reported from CPN (Stand. Com. Rep. No. 191) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM/JDC.

upper

Feb 10, 2021

Committee

Re-Referred to CPN, WAM/JDC.

upper

Feb 10, 2021

Upper · Passed

The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 7 Aye(s): Senator(s) Baker, Chang, Misalucha, Nishihara, Riviere, San Buenaventura, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 5, 2021

Upper · Passed

The committee(s) on CPN has scheduled a public hearing on 02-10-21 9:30AM in conference room 229.

upper

Jan 29, 2021

Committee

Referred to CPN, JDC.

upper

Jan 27, 2021

Introduced

Introduced.

upper

1 primary · 0 co-sponsors