Bill Text: HI HB2607 | 2012 | Regular Session | Introduced
Bill Title: Tax Review Commission
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-02-07 - (H) This measure has been deleted from the meeting scheduled on Thursday 02-09-12 8:30AM in conference room 312. [HB2607 Detail]
Download: Hawaii-2012-HB2607-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2607 |
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TWENTY-SIXTH LEGISLATURE, 2012 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO THE TAX REVIEW COMMISSION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Pursuant to article VIII, section 3, of the Hawaii State Constitution and section 232E-2, Hawaii Revised Statutes, a tax review commission was to have been constituted in 2010 and to have begun meeting beginning July 1, 2010. Its report to the legislature is due by December 2011. However, by July 1, 2010, only two members had been appointed and confirmed. Therefore, as of July 1, 2010, the tax review commission could not meet and could not act due to lack of a quorum.
Something similar occurred in the 1980s. In 1981, the then-constituted tax review commission had only seventeen months to submit its report and had been given no funding for the necessary studies. In 1983, the legislature took up legislation to provide resources and to extend the time the tax review commission had to accomplish its work.
The current tax review commission has three members that have been confirmed by the legislature and four interim members. The tax review commission held its first meeting on July 15, 2011, a year later than the tax review commission would have met if a majority of members had been appointed by July 1, 2010. Due to its late start, the commission respectfully requests additional time and resources to carry out its duties.
SECTION 2. Section 232E-3, Hawaii Revised Statutes, is amended to read as follows:
"§232E-3
Duties. The commission shall
conduct a systematic review of the State's tax structure, using such standards
as equity and efficiency. Thirty days prior to the convening of the
second regular session of the legislature after the members of the commission
have been appointed, the commission shall submit to the legislature an
evaluation of the State's tax structure and recommend revenue and tax policy,
except that for the commission appointed on or before July 1, 1980, or the
replacement commission intended to function prior to the appointment of a new
commission on or before July 1, 1985, the commission shall submit the required
evaluation and recommendations to the legislature thirty days prior to the
convening of the regular session of 1985[.]; and except that
for the commission appointed on or before July 1, 2010, or the successor
commission intended to function prior to the appointment of a new commission on
or before July 1, 2015, the commission shall submit the required evaluation and
recommendations to the legislature thirty days prior to the convening of the
regular session of 2013."
SECTION 3. There is appropriated out of the general revenues of the State of Hawaii the sum of $100,000, or so much thereof as may be necessary, for fiscal year 2011-2012 to be used by the tax review commission to conduct an evaluation of the State's tax structure and recommend revenue and tax policy; provided that this appropriation shall not lapse at the end of fiscal year 2011-2012; provided further that all moneys that are unencumbered as of June 30, 2013, shall lapse as of that date.
The sum appropriated shall be expended by the department of taxation for the purposes of this Act.
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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BY REQUEST |
Report Title:
Tax Review Commission
Description:
Provides a measure for extending the reporting date of the 2010-2012 tax review commission and requests an additional $100,000 for fiscal year 2011-2012.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
