SB3300 SD1

Measure details
Measure Title:	RELATING TO PROCEDURES FOR TAX APPEALS.
Report Title:	Taxation; Tax Appeals; Payments Under Protest
Description:	Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)
Companion:
Package:	None
Current Referral:	JDC, WAM
Introducer(s):	KOUCHI (Introduced by request of another party)
Act:

Measure Status History

Sort by Date

Date	Chamber	Status Text
2/19/2026	S	Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/19/2026	S	Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/10/2026	S	The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura; Aye(s) with reservations: none ; 1 No(es): Senator(s) Awa; and 0 Excused: none.
2/5/2026	S	The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.
2/2/2026	S	Referred to JDC, WAM.
1/30/2026	S	Passed First Reading.
1/30/2026	S	Introduced.

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All Versions of this Measure

SB3300_SD1

SB3300

SB3300_SD1_SSCR2442_

SB3300_TESTIMONY_JDC_02-10-26_

JDC

2/10/26 9:15A
CR 016 & Videoconference

Agenda