Relating To Due Process For Establishing Personal Liability For Tax.

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 Details

State

Hawaii

Session

2026 Regular Session

Chamber

House

Committee

Ways and Means

Official Source

www.capitol.hawaii.gov/session/measure_ind...

LegiScan

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Action History

2026-03-30 S Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

2026-03-30 S Reported from JDC (Stand. Com. Rep. No. 3270) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

2026-03-17 S 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.

2026-03-12 S The committee(s) on JDC has scheduled a public hearing on 03-17-26 9:55AM; Conference Room 016 & Videoconference.

2026-03-10 S Referred to JDC, WAM.

2026-03-06 S Passed First Reading.

2026-03-06 S Received from House (Hse. Com. No. 118).

2026-03-05 H Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.

2026-03-05 H Reported from FIN (Stand. Com. Rep. No. 872-26), recommending passage on Third Reading.

2026-02-26 H 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.

2026-02-24 H Bill scheduled to be heard by FIN on Thursday, 02-26-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

2026-02-12 H Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).

2026-02-12 H Reported from JHA (Stand. Com. Rep. No. 234-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

2026-02-05 H 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.

2026-02-03 H Bill scheduled to be heard by JHA on Thursday, 02-05-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.

2026-02-02 H Referred to JHA, FIN, referral sheet 6

2026-01-28 H Introduced and Pass First Reading.

Votes

2026-03-17 Senate Judiciary: Passed, With Amendments Yea: 5 Nay: 0

Committee Referrals

2026-02-02 H Judiciary & Hawaiian Affairs

2026-02-12 H Finance

2026-03-10 S Judiciary

2026-03-30 S Ways and Means

Bill Text Versions

2026-01-28 Introduced

2026-02-11 Amended

2026-03-26 Amended

Subjects

General Excise Tax Personal Liability Due Process Appeals