HawaiiHB 25782025–2026 Regular Session (Year 2)House

RELATING TO DUE PROCESS FOR ESTABLISHING PERSONAL LIABILITY FOR TAX.

Sponsored By: Jenna Takenouchi (Democratic)

Passed

Summary

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)

General Excise TaxPersonal LiabilityDue ProcessAppealsJDC, WAM

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Jenna Takenouchi

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 106 • No: 0

Senate vote 3/17/2026

The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 5 • No: 0

House vote 3/5/2026

House Floor Vote

Yes: 50 • No: 0

House vote 2/12/2026

Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...

Yes: 51 • No: 0

Actions Timeline

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

    3/30/2026Senate
  2. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    3/30/2026Senate
  3. 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.

    3/17/2026Senate
  4. The committee(s) on JDC has scheduled a public hearing on 03-17-26 9:55AM; Conference Room 016 & Videoconference.

    3/12/2026Senate
  5. Referred to JDC, WAM.

    3/10/2026Senate
  6. Received from House (Hse. Com. No. 118).

    3/6/2026Senate
  7. Passed First Reading.

    3/6/2026Senate
  8. Reported from FIN (Stand. Com. Rep. No. 872-26), recommending passage on Third Reading.

    3/5/2026House
  9. Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.

    3/5/2026House
  10. 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.

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

    2/24/2026House
  12. Reported from JHA (Stand. Com. Rep. No. 234-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

    2/12/2026House
  13. 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).

    2/12/2026House
  14. 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.

    2/5/2026House
  15. Bill scheduled to be heard by JHA on Thursday, 02-05-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.

    2/3/2026House
  16. Referred to JHA, FIN, referral sheet 6

    2/2/2026House
  17. Introduced and Pass First Reading.

    1/28/2026House

Bill Text

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