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Ka 'Aha'ōlelo Moku'āina 'O Hawai'i

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Measure details
Measure Title: RELATING TO DUE PROCESS FOR ESTABLISHING PERSONAL LIABILITY FOR TAX.
Report Title: General Excise Tax; Personal Liability; Due Process; Appeals
Description: Provides that a determination of personal liability for another person's unpaid general excise taxes is an assessment subject to the due process procedures and appeals available for other assessments. Effective 1/1/2027. (SD1)
Companion:
Package: None
Current Referral: JDC, WAM
Introducer(s): TAKENOUCHI
Act:

Measure Status History

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DateChamberStatus Text
3/30/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/30/2026SReported from JDC (Stand. Com. Rep. No. 3270) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/17/2026SThe committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 5 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
3/12/2026SThe committee(s) on JDC has scheduled a public hearing on 03-17-26 9:55AM; Conference Room 016 & Videoconference.
3/10/2026SReferred to JDC, WAM.
3/6/2026SPassed First Reading.
3/6/2026SReceived from House (Hse. Com. No. 118).
3/5/2026HPassed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.
3/5/2026HReported from FIN (Stand. Com. Rep. No. 872-26), recommending passage on Third Reading.
2/26/2026HThe committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
2/24/2026HBill scheduled to be heard by FIN on Thursday, 02-26-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
2/12/2026HPassed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).
2/12/2026HReported from JHA (Stand. Com. Rep. No. 234-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
2/5/2026HThe committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Cochran, Kahaloa, Sayama, Takayama, Shimizu; Ayes with reservations: Representative(s) Garcia; Noes: none; and 1 Excused: Representative(s) Hashem.
2/3/2026HBill scheduled to be heard by JHA on Thursday, 02-05-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
2/2/2026HReferred to JHA, FIN, referral sheet 6
1/28/2026HIntroduced and Pass First Reading.

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All Versions of this Measure

HB2578_SD1 Link to HB2578_SD1 .PDF file
HB2578_HD1 Link to HB2578_HD1 .PDF file
HB2578 Link to HB2578 .PDF file

Committee Reports

HB2578_HD1_HSCR234-26_ Link to committee report HB2578_HD1_HSCR234-26_ .PDF file (opens in new window)
HB2578_HD1_HSCR872-26_ Link to committee report HB2578_HD1_HSCR872-26_ .PDF file (opens in new window)
HB2578_SD1_SSCR3270_ Link to committee report HB2578_SD1_SSCR3270_ .PDF file (opens in new window)

Testimony

HB2578_TESTIMONY_JHA_02-05-26_
HB2578_HD1_TESTIMONY_FIN_02-26-26_
HB2578_HD1_TESTIMONY_JDC_03-17-26_

Hearing Notices

JHA
2/05/26 2:00P
325 VIA VIDEOCONFERENCE
FIN
2/26/26 2:00P
308 VIA VIDEOCONFERENCE
JDC
3/17/26 9:55A
CR 016 & Videoconference