SB 3172 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

Summary
Requires the Department of Taxation to accept, evaluate and make determinations on offers in compromise under certain conditions, including for offers requiring the Governor's approval. Amends the income tax and general excise tax statute of limitation periods for collection or commencement of proceedings to six years, except in cases of false or fraudulent returns, or intent to evade tax. Effective 1/1/2027.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 28, 2026 Last action Feb 2, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Feb 2, 2026
Committee
Referred to WAM/JDC.
upper
Jan 28, 2026
Introduced
Introduced.
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Angus McKelvey
Angus McKelvey
DDemocratic
HI
6