REQUESTING THE DEPARTMENT OF TAXATION TO ESTABLISH A TAX AMNESTY DAY TO ALLOW BUSINESSES AND INDIVIDUALS TO PAY UNPAID TAXES WITHOUT PENALTIES OR FINES.

HR 97 is a House Resolution requesting Hawaii's Department of Taxation to establish a one-time "Tax Amnesty Day." It would allow businesses and individuals with unpaid taxes to settle their liabilities without penalties or fines. The resolution cites Hawaii's 2009 Tax Fresh Start Program, which collected $14.4 million in unpaid taxes, as a model for increasing compliance and revenue. The request asks the Department to develop guidelines, public outreach plans, and submit a report to the Legislature by 2026. (Note: This is a procedural request, not a binding law.)