Bill Text: HI HB2396 | 2018 | Regular Session | Amended

Hawaii House Bill 2396 (Prior Session Legislation)

Bill Title: Relating To Tax Administration.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-07-10 - Act 123, on 07/05/2018 (Gov. Msg. No. 1224). [HB2396 Detail]

Download: Hawaii-2018-HB2396-Amended.html

HOUSE OF REPRESENTATIVES	H.B. NO.	2396
TWENTY-NINTH LEGISLATURE, 2018		H.D. 1
STATE OF HAWAII		S.D. 1

A BILL FOR AN ACT

RELATING TO TAX ADMINISTRATION.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Section 235-20.5, Hawaii Revised Statutes, is amended to read as follows:

"§235-20.5 Tax administration special fund; established. (a) There is established a tax administration special fund, into which shall be deposited:

(1) Fees collected under sections 235-20, 235-110.9, and 235-110.91;

(2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of [~~$700,000~~] $2,000,000 shall be deposited into the general fund; and

(3) Fines assessed pursuant to section 237D-4.

(b) The moneys in the fund shall be used for the following purposes:

(1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;

(2) Issuing certificates under sections 235-110.9 and 235-110.91;

(3) Administering the operations of the special enforcement section; [~~and~~]

(4) Funding support staff positions in the special enforcement section; and

[~~(4)~~] (5) Developing, implementing, and providing taxpayer education programs, including tax publications."

SECTION 2. The department of taxation may establish five new full-time equivalent (5.0 FTE) positions that may be staffed by investigators, investigator assistants, licensed attorneys, or other support staff, in addition to using existing employees of the department of taxation, to staff the special enforcement section established in Act 134, Session Laws of Hawaii 2009, as exigencies of public service may require. Positions established pursuant to this section shall be funded with moneys from the tax administration special fund pursuant to section 235-20.5(b), Hawaii Revised Statutes.

SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect on July 1, 2018.

Report Title:

Tax Administration; Special Enforcement Section; Tax Administration Special Fund

Description:

Increases the limit on revenues collected by the Special Enforcement Section of the Department of Taxation that are deposited into the Tax Administration Special Fund. Authorizes the use of Tax Administration Special Fund moneys to fund support staff positions in the Special Enforcement Section. Authorizes the Department of Taxation to establish 5 full-time equivalent (5.0 FTE) positions within the Special Enforcement Section. (SD1)

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.