Measure Title: RELATING TO TAX ENFORCEMENT.
Report Title: Tax Enforcement; Audits; Time to Respond; Failure to Respond; Appeals
Description: Provides deadlines for taxpayers under audit to comply with demands to produce documents and evidence. Requires the Tax Appeal Court to preclude documents or evidence not produced pursuant to a demand from being introduced in evidence in a tax appeal or action unless the failure was due to reasonable cause. Effective 7/1/3000. (HD1)
Companion:  HB2487
Package: Governor
Current Referral: JHA, FIN
Introducer(s): KOUCHI (Introduced by request of another party)
Act:

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4/25/2024SConference committee meeting to reconvene on 04-26-24 1:00PM; Conference Room 309.
4/24/2024SConference committee meeting scheduled for 04-25-24 1:00PM; Conference Room 309.
4/18/2024HReceived notice of Senate conferees (Sen. Com. No. 698).
4/18/2024SSenate Conferees Appointed: Kim Chair; Rhoads Co-Chair; Fevella.
4/18/2024SReceived notice of appointment of House conferees (Hse. Com. No. 759).
4/17/2024HHouse Conferees Appointed: Tarnas, Nishimoto Co-Chairs; Morikawa, Takayama, Souza.
4/5/2024HReceived notice of disagreement (Sen. Com. No. 489).
4/5/2024SSenate disagrees with House amendments.
4/5/2024SReceived from House (Hse. Com. No. 586).
4/4/2024HPassed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Kitagawa, Souza excused (2). Transmitted to Senate.
4/4/2024HReported from FIN (Stand. Com. Rep. No. 1755-24), recommending passage on Third Reading.
3/28/2024HThe committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Chun, Garrett, Kahaloa, Kila, Kobayashi, Morikawa, Nishimoto, Poepoe, Takenouchi, Alcos, Ward; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Kitagawa, Aiu, Cochran, Lamosao.
3/25/2024HBill scheduled to be heard by FIN on Thursday, 03-28-24 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
3/15/2024HPassed 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 Representative(s) Cochran, Ganaden, Gates, Martinez, Quinlan excused (5).
3/15/2024HReported from JHA (Stand. Com. Rep. No. 1127-24) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
3/12/2024HThe committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Tarnas, Takayama, Evslin, Ganaden, Holt, Ichiyama, Ilagan, Kong, Miyake, Souza; Ayes with reservations: none; Noes: none; and Excused: none.
3/8/2024HBill scheduled to be heard by JHA on Tuesday, 03-12-24 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
3/7/2024HReferred to JHA, FIN, referral sheet 16
3/7/2024HPass First Reading
3/5/2024HReceived from Senate (Sen. Com. No. 294) in amended form (SD 1).
3/5/2024SPassed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: Senator(s) Fevella . Noes, 1 (Senator(s) Awa). Excused, 0 (none). Transmitted to House.
3/1/2024S48 Hrs. Notice 03-05-24.
3/1/2024SReport adopted; Passed Second Reading, as amended (SD 1).
3/1/2024SReported from WAM/JDC (Stand. Com. Rep. No. 2843) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
2/22/2024SThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, Shimabukuro, Wakai; Aye(s) with reservations: Senator(s) Fevella ; 0 No(es): none; and 0 Excused: none.
2/22/2024SThe committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 3 Aye(s): Senator(s) Rhoads, Gabbard, Elefante; Aye(s) with reservations: none ; 2 No(es): Senator(s) San Buenaventura, Awa; and 0 Excused: none.
2/16/2024SThe committee(s) on WAM/JDC has scheduled a public hearing on 02-22-24 9:45AM; Conference Room 211 & Videoconference.
1/26/2024SReferred to WAM/JDC.
1/24/2024SPassed First Reading.
1/24/2024SIntroduced.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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SB3176 SD1 HD1
All Versions of this Measure
Hearing Notices
WAM/JDC
2/22/24 9:45A
CR 211 & Videoconference
JHA
3/12/24 2:00P
325 VIA VIDEOCONFERENCE
FIN
3/28/24 2:00P
308 VIA VIDEOCONFERENCE
CONF
4/25/24 1:00P
CR 309
CONF
4/26/24 1:00P
CR 309