STAND. COM. REP. NO.  325-10

 

Honolulu, Hawaii

                , 2010

 

RE:   H.B. No. 2599

      H.D. 1

 

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fifth State Legislature

Regular Session of 2010

State of Hawaii

 

Sir:

 

     Your Committee on Judiciary, to which was referred H.B. No. 2599 entitled:

 

"A BILL FOR AN ACT RELATING TO TAX ADMINISTRATION,"

 

begs leave to report as follows:

 

     The purpose of this bill is to provide for the mandatory assessment of administrative costs associated with investigating tax crimes where a taxpayer is convicted of a tax offense or has a conviction deferred.

 

     The Department of Taxation supported this bill.  The Tax Foundation of Hawaii submitted comments.

 

     Your Committee has amended this bill by:

 

(1)  Changing the effective date to December 21, 2058, to encourage further discussion; and

 

(2)  Making technical, nonsubstantive changes for clarity, consistency, and style.

 

     As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2599, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2599, H.D. 1, and be referred to the Committee on Finance.

 

Respectfully submitted on behalf of the members of the Committee on Judiciary,

 

 

		____________________________ JON RIKI KARAMATSU, Chair