STAND.
COM. REP. NO. 302-24
Honolulu, Hawaii
, 2024
RE: H.B. No. 2488
H.D. 1
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-Second State Legislature
Regular Session of 2024
State of Hawaii
Sir:
Your Committee on Judiciary & Hawaiian Affairs, to which was referred H.B. No. 2488 entitled:
"A BILL FOR AN ACT RELATING TO THE TAXATION BOARD OF REVIEW,"
begs leave to report as follows:
Your Committee finds that the current licensing requirements to serve as Chairperson of the Taxation Board of Review do not necessarily reflect whether a person has the knowledge or experience to serve as the Chairperson. The current requirements have also proven an obstacle to attracting candidates who would otherwise have the knowledge or experience to serve as the Chairperson. Attorneys or accounting professionals who have retired from their profession or who have been employed in positions that have not required them to maintain an active
license would not be able to qualify to serve as the Chairperson under existing law. This measure will allow an attorney or accounting professional with experience in state taxes to serve as the Chairperson to ensure that the Chairperson has experience in state taxes and allow a wider pool of potential candidates to apply for the position.
Your Committee has amended this measure by:
(1) Changing the effective date to July 1, 3000, to encourage further discussion; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Judiciary & Hawaiian Affairs that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2488, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2488, H.D. 1, and be referred to your Committee on Finance.
Respectfully submitted on behalf of the members of the Committee on Judiciary & Hawaiian Affairs,
|
|
____________________________ DAVID A. TARNAS, Chair |
|
|
|