HB 1150 Hawaii House · 2026 Regular Session

RELATING TO TAX COLLECTIONS.

Summary

Suspends the statute of limitations on collections of income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Effective 7/1/3000. (HD1)

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 21, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

HB1150 → HB1150_HD1 · 4 edits

MODERATE

The bill was amended to significantly extend the suspension of the statute of limitations for tax appeals, changing the effective date from immediate approval to July 1, 3000. This ensures that the time limit for collecting taxes remains paused indefinitely for any assessments currently under appeal, preventing the expiration of collection rights while legal challenges are pending. The text was also updated to clarify the list of affected taxes and correct a grammatical error regarding the assessment date threshold.

Scope change

The scope of the suspension was expanded to explicitly include fuel tax and car-sharing vehicle surcharge tax, and the duration was changed to be indefinite rather than temporary.

TIMELINE

The effective date of the suspension was changed from 'upon approval' to 'July 1, 3000', making the suspension permanent.

SCOPE

The list of affected taxes was updated to explicitly include fuel tax and car-sharing vehicle surcharge tax.

TECHNICAL

A grammatical error in the statute of limitations clause was corrected by replacing 'prior to' with 'before'.

Several instances of the possessive apostrophe 's were standardized to the standard apostrophe 's.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 14, 2025

Committee

Reported from JHA (Stand. Com. Rep. No. 745) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 13, 2025

Lower · Passed

The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Hashem, Kahaloa, Perruso, Takayama, Todd, Garcia, Shimizu; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Cochran.

lower

Jan 23, 2025

Committee

Referred to JHA, FIN, referral sheet 3

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors