Bill Text: HI SB1271 | 2019 | Regular Session | Amended
Bill Title: Relating To Tax Refund Offsets.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-06-12 - Act 097, 06/07/2019 (Gov. Msg. No. 1198). [SB1271 Detail]
Download: Hawaii-2019-SB1271-Amended.html
THE SENATE |
S.B. NO. |
1271 |
THIRTIETH LEGISLATURE, 2019 |
S.D. 1 |
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STATE OF HAWAII |
H.D. 1 |
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A BILL FOR AN ACT
RELATING TO TAX REFUND OFFSETS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 231-53, Hawaii Revised Statutes, is amended to read as follows:
"[[]§231-53[]] Setoff against refund. The State, through the department of
accounting and general services[,] or the department of taxation,
upon request of a claimant agency, shall set off any valid debt due and owing a
claimant agency by the debtor against any debtor's refund. Any amount of the refund in excess of the
amount retained to satisfy the debt shall be refunded to the debtor."
SECTION
2. Section 231-54, Hawaii Revised
Statutes, is amended to read as follows:
"[[]§231-54[]] Hearings;
appeals. At the time a setoff is
identified, the debtor shall be notified by the comptroller[, department of
accounting and general services,] or the director of taxation of the
State's intention to apply the debtor's debt against the refund. The notice shall state that the debtor within
thirty days may request a hearing before the claimant agency to contest the
setoff. No issues that have been
previously litigated shall be considered at the hearing. Appeals from the hearing allowed under this
section shall be in accordance with chapter 91."
SECTION
3. Section 231-57.5, Hawaii Revised
Statutes, is amended to read as follows:
"§231-57.5 Notification of address and social security
number of debtor parent. The department
of accounting and general services or the department of taxation shall
notify the child support enforcement agency of the address and social security
number of each debtor who has been subject to a setoff because of a child
support debt."
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 Statutory material to be repealed is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.
Report Title:
Tax Refund Offsets; DAGS; DOTAX
Description:
Clarifies that tax refund offsets may be performed by the Department of Accounting and General Services and the Department of Taxation. (SB1271 HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.