Bill Text: HI SB2895 | 2014 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Taxation; Taxpayer Education

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2014-06-18 - Act 089, 6/16/2014 (Gov. Msg. No. 1190). [SB2895 Detail]

Download: Hawaii-2014-SB2895-Amended.html

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THE SENATE	S.B. NO.	2895
TWENTY-SEVENTH LEGISLATURE, 2014		S.D. 1
STATE OF HAWAII		H.D. 1

A BILL FOR AN ACT

 

 

RELATING TO TAXPAYER EDUCATION.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  Section 235-20.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:

     "(b)  The moneys in the fund shall be used for the following purposes:

     (1)  Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;

     (2)  Issuing certificates under sections 235-110.9 and 235-110.91; [and]

     (3)  Administering the operations of the special enforcement section[.]; and

     (4)  Developing, implementing, and providing taxpayer education programs, including tax publications."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2030.

 

 

Report Title:

Taxation; Taxpayer Education

 

Description:

Allows the department of taxation to use funds from the tax administration special fund for taxpayer education purposes.  (SB2895 HD1)

 

 

 

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