Bill Text: HI SB476 | 2017 | Regular Session | Introduced
Bill Title: Relating To The Auditor.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-01-23 - Referred to GVO/JDL, WAM. [SB476 Detail]
Download: Hawaii-2017-SB476-Introduced.html
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THE SENATE |
S.B. NO. |
476 |
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TWENTY-NINTH LEGISLATURE, 2017 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
Relating to the auditor.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Pursuant to sections 23-71 to 23-81, Hawaii Revised Statutes, the auditor is required to review certain tax exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax. The auditor is also required to review certain tax credits, exclusions, and deductions under the income tax and financial institutions tax, pursuant to sections 23-91 to 23-96, Hawaii Revised Statutes.
The legislature recognizes that certain records and information that are necessary for the auditor to perform its review of the tax exemptions, credits, exclusions, and deductions may be confidential or otherwise protected from disclosure to the auditor by law. It is the legislature’s intent that the auditor have access to any and all records and information that the auditor deems necessary to complete its review of the tax exemptions, credits, exclusions, and deductions and that all departments, offices, and agencies of the State and its political subdivisions cooperate with the auditor to provide access to any and all requested records and information. It is also the legislature’s intent that the auditor be able to report information about the tax exemptions, credits, exclusions, and deductions, including the specific amounts of the exemptions, credits, exclusions, and deductions.
The purpose of this Act is to require departments, offices, and agencies of the State and its political subdivisions to allow the auditor access to any and all records and information that the auditor deems necessary for its review of the tax exemptions, credits, exclusions, and deductions under sections 23-71 to 23-81 and sections 23-91 to 23-96, Hawaii Revised Statutes, and to make clear that the auditor is allowed to report information that it deems necessary to explain and support its review of and recommendations regarding the exemptions, credits, exclusions, and deductions.
SECTION 2. Chapter 23, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§23- Access to confidential records and information; reporting of information. (a) Any other law to the contrary notwithstanding, all departments, offices, and agencies of the State and its political subdivisions, including but not limited to the department of taxation, the department of labor and industrial relations, the department of commerce and consumer affairs, the department of business, economic development, and tourism, the department of human services, and the public utilities commission, shall provide the auditor access to all records and other information compiled or maintained as the auditor deems necessary to perform its review of the tax exemptions, exclusions, credits, and deductions required under sections 23-71 to 23-81 and sections 23-91 to 23-96.
(b) The auditor may report any information that it deems necessary to explain and support its review of and recommendations regarding the tax exemptions, credits, exclusions, and deductions, including the amount of the tax exemptions, credits, exclusions, and deductions. Nothing in this section shall be construed to prohibit the auditor from reporting aggregated tax exemption, credit, exclusion, and deduction information or any other information that the auditor deems necessary to explain and support its review and recommendations.
(c) Records and information provided to the auditor pursuant to subsection (a) shall be considered working papers of the auditor pursuant to section 23-9.5. The auditor shall not disclose any record or information except as provided by subsection (b)."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Auditor; Powers; Taxation; Review; Authority to Review Confidential Information
Description:
Authorizes the Auditor to receive and review confidential tax and other information. Allows the Auditor to report information necessary to explain and support its review and recommendations.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
