Bill Text: HI HB2396 | 2018 | Regular Session | Amended
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 |
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STATE OF HAWAII |
S.D. 1 |
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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 Statutory material to be repealed is bracketed and stricken.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.