SB 2303 Hawaii Senate · 2022 Regular Session

RELATING TO THE GENERAL EXCISE TAX.

Summary

Authorizes the Director of Taxation to exempt a taxpayer whose annual general excise tax liability does not exceed $100 from monthly, quarterly, or semiannual general excise tax filing requirements; provided that the taxpayer files an annual return. Applies to taxable years beginning after 12/31/2022.

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2022

Committee Review

Apr 2022

Senate Passage

Mar 2022

House Passage

Apr 2022

Governor

Introduced Jan 21, 2022 Last action Apr 21, 2022

Floor votes · Senate Mar 4, 2022 · House Apr 7, 2022

How they voted

23–0

Passed · 2 other

Total votes 25

Mar 4, 2022

D Democratic24

22 Yea 2

91% Yea

R Republican1

1 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 8, 2022

Introduced

Received from House (Hse. Com. No. 448).

upper

Apr 7, 2022

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Costales, D. Kobayashi, Lowen excused (3). Transmitted to Senate.

lower

Apr 4, 2022

Lower · Passed

The committees on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Luke, Yamashita, Branco, Eli, Holt, Ilagan, B. Kobayashi, Marten, Nishimoto, Perruso, Sayama, Tam, Todd, Wildberger; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) McDermott.

lower

Mar 22, 2022

Committee

Reported from ECD (Stand. Com. Rep. No. 1189-22), recommending passage on Second Reading and referral to FIN.

lower

Mar 16, 2022

Lower · Passed

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

lower

Mar 10, 2022

Committee

Referred to ECD, FIN, referral sheet 24

lower

Mar 4, 2022

Introduced

Received from Senate (Sen. Com. No. 70).

lower

Mar 4, 2022

Upper · Passed

Passed Third Reading. Ayes, 23; Aye(s) with reservations: none . Noes, 0 (none). Excused, 2 (Senator(s) Ihara, Lee). Transmitted to House.

upper

Feb 22, 2022

Upper · Passed

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

upper

Feb 18, 2022

Upper · Passed

The committee(s) on WAM will hold a public decision making on 02-22-22 10:10AM; Conference Room 211 & Videoconference.

upper

Feb 2, 2022

Upper · Passed

The committee on WAM deferred the measure.

upper

Jan 27, 2022

Upper · Passed

The committee(s) on WAM has scheduled a public hearing on 02-02-22 10:00AM; CR 211 & Videoconference.