HB 2578 Hawaii House · 2026 Regular Session

RELATING TO DUE PROCESS FOR ESTABLISHING PERSONAL LIABILITY FOR TAX.

Summary

Provides that a determination of personal liability for another person's unpaid general excise taxes is an assessment subject to the due process procedures and appeals available for other assessments. Effective 1/1/2027. (SD1)

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Mar 2026

Governor

Introduced Jan 28, 2026 Last action Mar 30, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

HB2578_HD1 → HB2578_SD1 · 2 edits

MINOR

The bill was revised from House Draft 1 to Senate Draft 1, primarily updating the effective date of the legislation from July 1, 3000, to January 1, 2027. Several minor text corrections were made to improve clarity in definitions regarding tax liability and nonprofit organizations, while the core policy requirements and scope of the bill remained unchanged.

Scope change

The scope and applicability of the bill remain unchanged; only the implementation timeline was adjusted.

TIMELINE

The effective date of the Act was changed from July 1, 3000, to January 1, 2027, bringing the law into a realistic timeframe.

TECHNICAL

Minor phrasing adjustments were made to definitions of 'imputed tax liability' and 'nonprofit organization' to improve grammatical flow and clarity.

Floor votes

How they voted

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

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 30, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Mar 30, 2026

Committee

Reported from JDC (Stand. Com. Rep. No. 3270) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Mar 17, 2026

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 12, 2026

Upper · Passed

The committee(s) on JDC has scheduled a public hearing on 03-17-26 9:55AM; Conference Room 016 & Videoconference.

upper

Mar 10, 2026

Committee

Referred to JDC, WAM.

upper

Mar 6, 2026

Introduced

Received from House (Hse. Com. No. 118).

upper

Mar 5, 2026

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.

lower

Feb 26, 2026

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.

lower

Feb 12, 2026

Committee

Reported from JHA (Stand. Com. Rep. No. 234-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 5, 2026

Lower · Passed

The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Cochran, Kahaloa, Sayama, Takayama, Shimizu; Ayes with reservations: Representative(s) Garcia; Noes: none; and 1 Excused: Representative(s) Hashem.

lower

Feb 2, 2026

Committee

Referred to JHA, FIN, referral sheet 6

lower

Jan 28, 2026

Introduced

Introduced and Pass First Reading.

lower

1 primary · 0 co-sponsors