HI SB 3300
died on adjournmentRELATING TO PROCEDURES FOR TAX APPEALS.
Hawaii · 2026 Regular Session · upper
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Quick answers
Did HI SB 3300 pass?
No. HI SB 3300 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-02-19): Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
What is HI SB 3300 about?
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)
Who sponsors HI SB 3300?
KOUCHI is the primary sponsor of HI SB 3300.
Description
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)
- Introduced
- 2026-01-30
- Latest action
- 2026-02-19 — Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- KOUCHIprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-02-19
Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2026-02-19
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
passage,reading-2,referral-committee
2026-02-10
The 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.
committee-passage-favorable
2026-02-05
The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.
2026-02-02
Referred to JDC, WAM.
referral-committee
2026-01-30
Introduced.
introduction
2026-01-30
Passed First Reading.
reading-1
Versions
Documents
Votes
The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS.
2026-02-10 · pass · 4-1
Member-level votes (5)
- Rhoads: yes
- Gabbard: yes
- Chang: yes
- San Buenaventura: yes
- Awa: no
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:20:09.051962Z
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