Informing the Legislature that on June 21, 2024, the Governor signed the following bill into law: HB2486 HD1 SD1 (ACT 077).

This bill, signed into law by the Governor on June 21, 2024, amends Hawaii Revised Statutes to strengthen the Department of Taxation's ability to investigate unpaid taxes. It grants the director of taxation and authorized representatives the power to conduct civil audits and criminal investigations into a taxpayer's financial resources to determine if taxes can be collected. The legislation also clarifies the rules for issuing subpoenas, allowing tax officials to demand the production of records, including those stored electronically, while requiring a review by the director before such orders are issued. Additionally, the bill outlines that the state will cover travel expenses for witnesses subpoenaed from outside their home county and establishes a legal process for enforcing compliance through the circuit court.