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Legislative record

SB 3300STATE · HawaiiIntroduced

RELATING TO PROCEDURES FOR TAX APPEALS.

Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)

Voted 2/19/2026View source

Roll-call record

How representatives voted

4 yea·1 nay

Docket history

Action history

  1. 2/19/2026Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
  2. 2/19/2026Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
  3. 2/10/2026The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura; Aye(s) with reservations: none ; 1 No(es): Senator(s) Awa; and 0 Excused: none.
  4. 2/5/2026The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.
  5. 2/2/2026Referred to JDC, WAM.
  6. 1/30/2026Passed First Reading.
  7. 1/30/2026Introduced.