# Hawaii HB 1150: RELATING TO TAX COLLECTIONS.

Hawaii HB 1150, RELATING TO TAX COLLECTIONS., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Nadine K. Nakamura (Democratic); status failed, last action 2025-12-08 (Carried over to 2026 Regular Session.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB1150-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 1150
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAX COLLECTIONS.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-12-08, Carried over to 2026 Regular Session.
- Sponsor: Nadine K. Nakamura (Democratic)
- Cosponsors: 0
- Subjects: Collection of Taxes, Statute of Limitations, Tax Appeal, Taxation Board of Review, JHA, FIN
- Touches household money: no
- Roll calls: 2 (57 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Suspends the statute of limitations on collections of income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Effective 7/1/3000. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Nadine K. Nakamura (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-14 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN... | pass | 47 | 0 |   |
| 2025-02-13 | House | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 10 | 0 |   |

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_HD1_.pdf)
- HB1150_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_HD1_.pdf)
- [HB1150_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1150_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB1150-2026 (as of 2026-11-01).