Bill Text: HI SB1197 | 2013 | Regular Session | Amended

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Bill Title: Department of Taxation; Special Enforcement Section

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-05-01 - Act 058, 4/30/2013 (Gov. Msg. No. 1158). [SB1197 Detail]

Download: Hawaii-2013-SB1197-Amended.html

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STAND. COM. REP. NO. 559

 

Honolulu, Hawaii

                  

 

RE:    S.B. No. 1197

       S.D. 1

 

 

 

Honorable Donna Mercado Kim

President of the Senate

Twenty-Seventh State Legislature

Regular Session of 2013

State of Hawaii

 

Madam:

 

     Your Committee on Ways and Means, to which was referred S.B. No. 1197 entitled:

 

"A BILL FOR AN ACT RELATING TO THE DEPARTMENT OF TAXATION SPECIAL ENFORCEMENT SECTION,"

 

begs leave to report as follows:

 

     The purpose and intent of this measure is to make permanent the special enforcement section of the Department of Taxation.

 

     Your Committee received testimony in support of this measure from the Department of Taxation.

 

     Your Committee received comments on this measure from the Tax Foundation of Hawaii.

 

     Act 134, Session Laws of Hawaii 2009, established a special enforcement section of the Department of Taxation to investigate "cash-based" businesses for tax evasion and to educate the small business community about their tax obligations.  Your Committee finds that this special enforcement section has been instrumental in educating local businesses about their tax obligations and has generated almost $1,000,000 in taxes for the State and that this is especially important in a state with an economy that is mostly composed of small businesses.  Accordingly, your Committee finds that making the special enforcement section of the Department of Taxation permanent would continue to provide a valuable enforcement and education tool for the State and for the small business community.

 

     Your Committee has amended this measure by making technical nonsubstantive amendments for clarity, consistency, and style.

 

     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. 1197, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1197, S.D. 1, and be placed on the calendar for Third Reading.

 

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

 

		____________________________ DAVID Y. IGE, Chair