STAND. COM. REP. NO. 2728

Honolulu, Hawaii

RE: S.B. No. 3076

S.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2026

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 3076, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TOBACCO ENFORCEMENT,"

begs leave to report as follows:

The purpose and intent of this measure is to update the State's tobacco enforcement laws.

More specifically, this measure:

(1) Confirms the authority of the Department of Taxation and the Department of the Attorney General to inspect and seize tobacco products, including electronic smoking devices and e-liquids; and

(2) Clarifies that untaxed tobacco products are subject to forfeiture as contraband in the same manner as untaxed cigarettes, without regard to the procedures set forth in Chapter 712A, Hawaii Revised Statutes.

Your Committee received written comments in support of this measure from the Department of the Attorney General, Department of Health, Hawaii Public Health Institute, and one individual.

Your Committee received written comments in opposition to this measure from one individual.

Your Committee finds that Act 62, Session Laws of Hawaii 2023, established a new excise tax on electronic smoking devices and e-liquids, requiring updates to tobacco enforcement laws to ensure the State's enforcement authority extends to these products. Your Committee believes that this measure will fulfill the intent of Act 62, Session Laws of Hawaii 2023.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 3076, S.D. 1, and recommends that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

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DONOVAN M. DELA CRUZ, Chair