HOUSE OF REPRESENTATIVES

THE THIRTY-FIRST LEGISLATURE

REGULAR SESSION OF 2022

 

COMMITTEE ON FINANCE

Rep. Sylvia Luke, Chair

Rep. Kyle T. Yamashita, Vice Chair

 

Rep. Patrick Pihana Branco

Rep. Amy A. Perruso

Rep. Stacelynn K.M. Eli

Rep. Jackson D. Sayama

Rep. Daniel Holt

Rep. Adrian K. Tam

Rep. Greggor Ilagan

Rep. Chris Todd

Rep. Bertrand Kobayashi

Rep. Tina Wildberger

Rep. Lisa Marten

Rep. Bob McDermott

Rep. Scott Y. Nishimoto

 

 

 

NOTICE OF HEARING

 

DATE:

Monday, February 28, 2022

TIME:

11:00 a.m.

PLACE:

VIA VIDEOCONFERENCE

Conference Room 308

State Capitol

415 South Beretania Street

 

 

 

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A G E N D A #1

 

HB 2470, HD1

(HSCR563-22)

Status

RELATING TO GOVERNMENT OPERATIONS.

Establishes the director of business, economic development, and tourism, or a designee of the director, as an ex-officio, voting member of the Hawaii tourism authority and the school facilities authority board.  Transfers the stadium authority and school facilities authority from the department of accounting and general services and department of education, respectively, to the department of business, economic development, and tourism.   Amends the composition of the stadium authority.  Requires that administrative expenses incurred for the stadium development special fund be deducted.  Increases the amount of general obligation bonds that may be issued for the stadium development district.  Effective 10/18/2050.  (HD1)

 

ECD, FIN

HB 1983, HD1

(HSCR560-22)

Status

RELATING TO THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM.

Establishes the state film liaison to plan, develop, and executive a statewide film industry development strategy for purposes of establishing a collaborative film industry development program.  Appropriates funds.  (HD1)

 

ECD, FIN

HB 1982, HD1

(HSCR562-22)

Status

RELATING TO TAXES.

Requires every person making payment to a loan-out company and claiming the film tax credit to withhold payments to loan-out companies.  Prohibits the defense of erroneous claim for a refund or credit if the claim for refund was generated by a tax credit and sets the penalty for such case to ten per cent.  Requires the report by DBEDT to include the dollar amount claimed, name of the company, and name of the qualified production of the taxpayer.  Requires qualified taxpayers to withhold a certain amount and remit that amount.  Amends the use of the tax administration special fund.  Authorizes the department of taxation to establish four full-time equivalent tax auditor positions.  (HD1)

 

ECD, FIN

HB 1495, HD1

(HSCR351-22)

Status

RELATING TO MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION.

Prohibits a production from qualifying for the motion picture, digital media, and film production tax credit if the production hires or compensates an employee of the State or county whose official capacity is related to issuing film permits or facilitating film production.  Requires a taxpayer claiming the tax credit to identify any such employee in the statement submitted to DBEDT.  (HD1)

 

ECD, FIN

HB 2179

(HSCR628-22)

Status

RELATING TO COLLECTION OF DELINQUENT TAXES.

Authorizes the Director of Taxation to apply to the circuit court to convert certain tax liens into enforceable civil judgments.

 

ECD, JHA, FIN

HB 1490

(HSCR360-22)

Status

RELATING TO TAXATION.

Establishes a civil penalty for failure to respond to an inquiry or request for information during a state tax examination or investigation.

 

ECD, FIN

HB 1493

(HSCR361-22)

Status

RELATING TO THE TAX ADMINISTRATION SPECIAL FUND.

Increases the amount of moneys maintained in the tax administration special fund.  Amends the purpose of the fund.

 

ECD, FIN

HB 1494

(HSCR359-22)

Status

RELATING TO SPECIAL ENFORCEMENT SECTION.

Amends the purpose and duties of the Special Enforcement Section of the Department of Taxation.

 

ECD, FIN

HB 2177, HD2

(HSCR486-22)

Status

RELATING TO STATE TAX ADMINISTRATION.

Expands the department of taxation's authority to require electronic filings.  Requires certain tax return preparers to file returns electronically.  Repeals the authorization to require electronic funds transfer or electronic filing if the federal government required that person to file or pay electronically.  Removes the timeliness requirement from the electronic funds transfer penalty.  Removes the authority of the department of taxation to charge for certified copies of tax clearances.  Clarifies tax clearances for liquor license holders.  Increases the aggregate cap on late filing penalties.  Adds an additional penalty category for late filing of certain informational returns where no tax is due.  Clarifies the interest calculations for taxes paid pending appeal.  Provides that a partnership, estate, or trust is liable for the required withholding from a nonresident taxpayer's distributive share of income.  Effective 1/1/2050.  (HD2)

 

ECD, CPC, FIN

HB 1828, HD2

(HSCR625-22)

Status

RELATING TO THE TAXATION BOARD OF REVIEW.

Beginning 1/1/2023, amends the membership, composition, compensation, and duties of the taxation board of review.  Amends quorum requirements.  Authorizes members of the taxation board of review to validate the board's actions with a concurrence of the majority of members who heard the appeal.  Specifies that board meetings are contested case hearings with certain notice requirements.  Clarifies the legal and evidentiary framework for the board to use when making decisions.  Appropriates funds to the department of taxation to establish staff positions.  (HD2)

 

ECD, JHA, FIN

HB 1507

(HSCR352-22)

Status

RELATING TO TAX FAIRNESS.

Increases the tax rate on capital gains.  Makes the state earned income tax credit refundable and permanent.  Applies to taxable years beginning after December 31, 2022.

 

ECD, FIN

HB 2414

(HSCR408-22)

Status

RELATING TO GENERAL EXCISE TAX EXEMPTIONS.

Establishes a general excise tax exemption for the gross proceeds or income from the manufacture, production, packaging, and sale of diapers.

 

ECD, FIN

HB 1184, HD1

(HSCR940)

Status

RELATING TO TAXATION.

Exempts the sale of precious metal bullion from the general excise tax.  Effective 7/1/2050.  (HD1)

 

ECD, FIN

HB 1516, HD1

(HSCR484-22)

Status

RELATING TO REGULATION.

Prohibits as an unfair and deceptive practice the advertisement of a good or service in the absence of licenses or permits for the good or service, to the extent the licenses or permits are required by applicable state and county laws.  Effective 1/1/2050.  (HD1)

 

ECD, CPC, FIN

HB 2225

(HSCR407-22)

Status

RELATING TO HAWAII TECHNOLOGY DEVELOPMENT CORPORATION.

Appropriates moneys to the Hawaii Technology Development Corporation for its manufacturing assistance programs.

 

ECD, FIN

HB 1711, HD1

(HSCR572-22)

Status

RELATING TO THE UNIVERSITY OF HAWAII.

Appropriates funds to the University of Hawaii to support three additional positions at the college of tropical agriculture and human resources Kauai research and extension station.  (HD1)

 

AGR, HET, FIN

HB 1717, HD1

(HSCR573-22)

Status

RELATING TO AGRICULTURE.

Appropriates funds to the University of Hawaii to establish a foreign agriculture small equipment pilot program.  Requires a report to the legislature.  (HD1)

 

AGR, HET, FIN

HB 2305, HD1

(HSCR575-22)

Status

RELATING TO THE UNIVERSITY OF HAWAII.

Appropriates funds to the University of Hawaii for the college of tropical agriculture and human resources to study diseases affecting the production of ornamental red ginger on Oahu and the neighbor islands.  (HD1)

 

AGR, HET, FIN

HB 1864, HD1

(HSCR471-22)

Status

RELATING TO SCHOOL FOOD PROGRAMS.

Appropriates funds for school cafeteria upgrades and cafeteria staff training to improve the ability of the department of education's school food programs to serve students fresh, locally grown foods.  Effective 7/1/2050.  (HD1)

 

AGR, EDN, FIN

HB 2431, HD1

(HSCR439-22)

Status

RELATING TO SUSTAINABLE FOOD SYSTEMS.

Establishes the sustainable food systems working group within the office of planning and sustainable development.  Requires the working group to submit a plan, any recommendations for implementing the plan, and any proposed legislation to the legislature.  Appropriates funds to establish the working group and develop the plan and for one full-time equivalent (1.0 FTE) sustainability specialist to be employed by the office of planning and sustainable development statewide sustainability branch.  (HD1)

 

AGR, FIN

HB 2466, HD2

(HSCR559-22)

Status

RELATING TO TARO.

Exempts the gross proceeds or income received from the sale of any product resulting from the cultivation and production of unprocessed taro in the State from the general excise tax.  Effective 10/18/2050.  (HD2)

 

AGR, ECD, FIN

HB 2061, HD1

(HSCR235-22)

Status

RELATING TO THE ANIMAL INDUSTRY SPECIAL FUND.

Adds new sources of revenues generated by the State Veterinary Laboratory and Animal Disease Control Branch as sources for the Animal Industry Special Fund.  Effective 7/1/2050.  (HD1)

 

AGR, FIN

HB 956, HD1

(HSCR474)

Status

RELATING TO STATEWIDE INTEROPERABLE PUBLIC SAFETY COMMUNICATIONS.

Establishes a statewide interoperable communications executive committee for public safety communications and the position of the statewide interoperable communications coordinator.  Effective 7/1/2050.  (HD1)

 

PDP/HET, FIN

HB 957, HD1

(HSCR475)

Status

RELATING TO HOMELAND SECURITY.

Establishes the Hawaii state fusion center as a program under the office of homeland security as described in chapter 128A, Hawaii Revised Statutes.  Establishes the position of Hawaii state fusion center director.  Effective 7/1/2050.  (HD1)

 

PDP/HET, FIN

 

DECISION MAKING TO FOLLOW

 

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FOR AMENDED NOTICES:  Measures that have been deleted are stricken through and measures that have been added are bolded.

 

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________________________________________

Rep. Sylvia Luke

Chair