SB 3176 Hawaii Senate · 2024 Regular Session

RELATING TO TAX ENFORCEMENT.

Summary

Provides deadlines for taxpayers under audit to comply with demands to produce documents and evidence. Requires the Tax Appeal Court to preclude documents or evidence not produced pursuant to a demand from being introduced in evidence in a tax appeal or action unless the failure was due to reasonable cause. Effective 7/1/3000. (HD1)

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2024

Committee Review

Apr 2024

Senate Passage

Mar 2024

House Passage

Apr 2024

Governor

Introduced Jan 24, 2024 Last action Apr 25, 2024

Floor votes · Senate Feb 22, 2024

How they voted

13–0

Passed

Total votes 13

Feb 22, 2024

D Democratic12

12 Yea

100% 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

Amendments

Apr 25, 2024

Upper · Passed

Conference committee meeting to reconvene on 04-26-24 1:00PM; Conference Room 309.

upper

Apr 24, 2024

Upper · Passed

Conference committee meeting scheduled for 04-25-24 1:00PM; Conference Room 309.

upper

Apr 5, 2024

Amended

Senate disagrees with House amendments.

upper

Apr 5, 2024

Introduced

Received from House (Hse. Com. No. 586).

upper

Apr 4, 2024

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Kitagawa, Souza excused (2). Transmitted to Senate.

lower

Mar 28, 2024

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Chun, Garrett, Kahaloa, Kila, Kobayashi, Morikawa, Nishimoto, Poepoe, Takenouchi, Alcos, Ward; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Kitagawa, Aiu, Cochran, Lamosao.

lower

Mar 15, 2024

Committee

Reported from JHA (Stand. Com. Rep. No. 1127-24) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Mar 12, 2024

Lower · Passed

The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Tarnas, Takayama, Evslin, Ganaden, Holt, Ichiyama, Ilagan, Kong, Miyake, Souza; Ayes with reservations: none; Noes: none; and Excused: none.

lower

Mar 7, 2024

Committee

Referred to JHA, FIN, referral sheet 16

lower

Mar 5, 2024

Introduced

Received from Senate (Sen. Com. No. 294) in amended form (SD 1).

lower

Mar 5, 2024

Upper · Passed

Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: Senator(s) Fevella . Noes, 1 (Senator(s) Awa). Excused, 0 (none). Transmitted to House.

upper

Feb 22, 2024

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, Shimabukuro, Wakai; Aye(s) with reservations: Senator(s) Fevella ; 0 No(es): none; and 0 Excused: none.

upper

Feb 22, 2024

Upper · Passed

The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 3 Aye(s): Senator(s) Rhoads, Gabbard, Elefante; Aye(s) with reservations: none ; 2 No(es): Senator(s) San Buenaventura, Awa; and 0 Excused: none.

upper

Feb 22, 2024

Senate · Passed

Senate Vote: pass (13-0)

senate

Feb 16, 2024

Upper · Passed

The committee(s) on WAM/JDC has scheduled a public hearing on 02-22-24 9:45AM; Conference Room 211 & Videoconference.

upper

Jan 26, 2024

Committee

Referred to WAM/JDC.

upper

Jan 24, 2024

Introduced

Introduced.

upper

1 primary · 0 co-sponsors