RELATING TO TAXATION.

HB 2174 removes the expiration date for Act 163 from Hawaii's 2023 legislative session, making that tax law permanent. It directly affects Hawaii's tax code by preventing Act 163 from automatically ending on its original sunset date. The bill's key mechanism is simply repealing the specific expiration provision in Act 163. This change ensures the tax provisions established by Act 163 remain in effect indefinitely without requiring further legislative action.