HawaiiSB 14692025–2026 Regular Session (Year 1)SenateWALLET

RELATING TO TAX COLLECTIONS.

Sponsored By: Ronald D. Kouchi (Democratic)

Signed by Governor

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. (CD1)

Collection of TaxesStatute of LimitationsTax AppealTaxation Board of ReviewJHA, FIN

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Taxpayers Face Longer Collection Window

For assessed Hawaii taxes, the 15-year collection period pauses while an appeal is pending before the Taxation Board of Review or Tax Appeal Court. The pause starts when the appeal notice is filed and ends with a final decision, withdrawal, or dismissal. For appeals already pending when the law took effect, the pause counts from the original filing date. This covers income, excise, use, lodging, fuel, conveyance, and vehicle-related taxes.

Sponsors & Cosponsors

Sponsor

  • Ronald D. Kouchi

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 230 • No: 12

Senate vote • 4/30/2025

Senate Floor Vote

Yes: 23 • No: 2

House vote • 4/30/2025

House Floor Vote

Yes: 44 • No: 6

Senate vote • 4/23/2025

The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS....

Yes: 2 • No: 0

House vote • 4/23/2025

The Conference Committee recommends that the measure be Passed, with Amendments....

Yes: 3 • No: 0

House vote • 4/8/2025

House Floor Vote

Yes: 45 • No: 4

House vote • 3/31/2025

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ...

Yes: 14 • No: 0

House vote • 3/18/2025

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

Yes: 49 • No: 0

House vote • 3/14/2025

The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The ...

Yes: 9 • No: 0

Senate vote • 3/4/2025

Senate Floor Vote

Yes: 25 • No: 0

Senate vote • 2/19/2025

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

Yes: 13 • No: 0

Senate vote • 2/6/2025

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

Yes: 3 • No: 0

Actions Timeline

  1. Act 118, 05/29/2025 (Gov. Msg. No. 1218).

    5/29/2025Senate
  2. Act 118, on 05/29/2025 (Gov. Msg. No. 1218).

    5/29/2025House
  3. Received notice of passage on Final Reading in House (Hse. Com. No. 821).

    5/2/2025Senate
  4. Enrolled to Governor.

    5/2/2025Senate
  5. Received notice of Final Reading (Sen. Com. No. 888).

    5/1/2025House
  6. Passed Final Reading, as amended (CD 1). Ayes, 23; Aye(s) with reservations: none. Noes, 2 (Senator(s) Awa, DeCorte). Excused, 0 (none).

    4/30/2025Senate
  7. Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Alcos, Garcia, Matsumoto, Muraoka, Pierick, Shimizu voting no (6) and Representative(s) Cochran excused (1).

    4/30/2025House
  8. Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 123).

    4/25/2025Senate
  9. 48 Hrs. Notice (as amended CD 1) 04-30-25.

    4/25/2025Senate
  10. Reported from Conference Committee (Conf Com. Rep. No. 123) as amended in (CD 1).

    4/25/2025House
  11. Forty-eight (48) hours notice Wednesday, 04-30-25.

    4/25/2025House
  12. The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) Rhoads, Kanuha; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Awa.

    4/23/2025Senate
  13. The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Tarnas, Kitagawa, Shimizu; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

    4/23/2025House
  14. Conference committee meeting to reconvene on 04-22-25 2:00PM; Conference Room 325.

    4/22/2025Senate
  15. Conference Committee Meeting will reconvene on Wednesday 04-23-25 2:15PM in conference room 325.

    4/22/2025House
  16. Received notice of appointment of House conferees (Hse. Com. No. 754).

    4/21/2025Senate
  17. House Conferees Appointed: Tarnas, Kitagawa Co-Chairs; Shimizu.

    4/17/2025House
  18. Conference committee meeting scheduled for 04-21-25 2:00PM; Conference Room 325.

    4/17/2025Senate
  19. Senate Conferees Appointed: Rhoads Chair; Kanuha Co-Chair; Awa.

    4/15/2025Senate
  20. Received notice of Senate conferees (Sen. Com. No. 789).

    4/15/2025House
  21. Received from House (Hse. Com. No. 695).

    4/10/2025Senate
  22. Senate disagrees with House amendments.

    4/10/2025Senate
  23. Received notice of disagreement (Sen. Com. No. 779).

    4/10/2025House
  24. Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Alcos, Garcia, Muraoka, Pierick voting no (4) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.

    4/8/2025House
  25. Reported from FIN (Stand. Com. Rep. No. 1991) as amended in HD 2, recommending passage on Third Reading.

    4/4/2025House

Bill Text

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