HB 1174 Hawaii House · 2025 Regular Session

RELATING TO THE PROCEDURE FOR PAYMENT UNDER PROTEST LAWSUITS.

Summary

Allows for the interest earned on payments under protest in the litigated claims fund to be paid in nontaxation cases if the claimant prevails. Establishes a procedure for the disposition of moneys and refiling of actions when a payment under protest suit is filed prematurely. (SD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

House Passage

Feb 2025

Senate Passage

Governor

Introduced Jan 21, 2025 Last action Mar 19, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

HB1174_HD1 → HB1174_SD1 · 4 edits

MODERATE

This bill updates the procedural rules for taxpayers who pay money under protest and later sue for a refund. It clarifies how to handle cases where lawsuits are filed before the government agency has made a final decision, ensuring taxpayers can still get their money back if they win. The bill also changes the effective date from July 1, 3000 to upon approval.

Scope change

The bill's scope remains focused on payment under protest lawsuits, but it adds specific procedures for premature filings and extends the time for agencies to make decisions before refunds must be issued.

TIMELINE

Changed the effective date from July 1, 3000 to upon approval of the bill.

REQUIREMENT

Added a 180-day deadline for agencies to make final decisions on payment under protest cases, after which they must refund the payment with interest.

Established clear procedures for refiling lawsuits when agencies delay making decisions, including jurisdiction rules for refiled actions.

TECHNICAL

Corrected formatting and markup inconsistencies from the House version to create a cleaner Senate version.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 19, 2025

Committee

Reported from JDC (Stand. Com. Rep. No. 1144) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Mar 14, 2025

Upper · Passed

The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 5 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Mar 7, 2025

Upper · Passed

The committee(s) on JDC has scheduled a public hearing on 03-13-25 9:45AM; Conference Room 016 & Videoconference.

upper

Mar 4, 2025

Committee

Referred to JDC, WAM.

upper

Mar 4, 2025

Introduced

Received from House (Hse. Com. No. 155).

upper

Feb 28, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Pierick, Templo, Ward excused (4). Transmitted to Senate.

lower

Feb 25, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 13 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Kusch, Reyes Oda, Ward.

lower

Feb 14, 2025

Committee

Reported from JHA (Stand. Com. Rep. No. 695) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 12, 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 27, 2025

Committee

Referred to JHA, FIN, referral sheet 4

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors