REQUESTING THE DEPARTMENT OF TAXATION TO ESTABLISH A TAX AMNESTY DAY TO ALLOW BUSINESSES AND INDIVIDUALS TO PAY UNPAID TAXES WITHOUT PENALTIES OR FINES.

HCR 101 is a request to Hawaii's Department of Taxation to create a one-time "Tax Amnesty Day" allowing businesses and individuals with unpaid taxes to settle their liabilities without penalties or fines. It directly affects taxpayers who owe back taxes due to financial hardship, errors, or unintentional noncompliance. The resolution cites Hawaii's 2009 Tax Fresh Start Program, which collected $14.4 million in unpaid taxes, as a successful model. The Department would need to develop implementation guidelines and report on feasibility to the Legislature by 2026. This is a procedural request, not a binding law.