RELATING TO TAX COLLECTIONS.
Summary
Suspends the statute of limitations on collections of income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Effective 7/1/3000. (HD1)
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 21, 2025
Last action Feb 14, 2025
Maddy AI version diff · 1 comparison
What changed between versions
HB1150
→
HB1150_HD1
·
5 edits
MODERATE
This bill updates Hawaii's tax collection statute of limitations across multiple tax types, extending the deadline for the state to collect unpaid taxes from three years to five years in certain cases. The changes apply to income, excise, transient accommodations, use, fuel, conveyance, and rental vehicle taxes, and establish new suspension rules for when the collection clock pauses during appeals or taxpayer absences.
Scope change
The bill expands the scope of tax collection limitations to include additional tax types (transient accommodations, use, fuel, conveyance, and rental vehicle surcharge taxes) and standardizes the collection limitation period across all these taxes.
TIMELINE
Extended the standard statute of limitations for collecting unpaid taxes from three years to five years for multiple tax types.
Added specific suspension rules that pause the collection clock when taxpayers are outside Hawaii for at least six months continuously.
Added suspension rules that pause the collection clock when taxpayer assets are under court control or during pending appeals.
Added a sunset provision stating that taxes assessed before July 1, 2009, must be collected by June 30, 2024.
REQUIREMENT
Standardized the language and structure of tax collection limitation provisions across multiple Hawaii Revised Statutes sections.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
7
Key actions
1
Committee
3
Feb 14, 2025
Committee
Reported from JHA (Stand. Com. Rep. No. 745) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
lower
Feb 13, 2025
Lower · Passed
The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Hashem, Kahaloa, Perruso, Takayama, Todd, Garcia, Shimizu; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Cochran.
lower
Jan 23, 2025
Committee
Referred to JHA, FIN, referral sheet 3
lower
Jan 23, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 21, 2025
Introduced
Pending introduction.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Nadine Nakamura
DDemocratic
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