# Hawaii SB 3172: RELATING TO TAXATION.

Hawaii SB 3172, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Angus L.K. McKelvey (Democratic); status failed, last action 2026-02-02 (Referred to WAM/JDC.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3172-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 3172
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-28
- Last action: 2026-02-02, Referred to WAM/JDC.
- Sponsor: Angus L.K. McKelvey (Democratic)
- Cosponsors: 0
- Subjects: DoTAX, Income Tax, General Excise Tax, Offers In Compromise, Liens, Collections, Proceedings, Statute of Limitations, WAM/JDC
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Requires the Department of Taxation to accept, evaluate and make determinations on offers in compromise under certain conditions, including for offers requiring the Governor's approval. Amends the income tax and general excise tax statute of limitation periods for collection or commencement of proceedings to six years, except in cases of false or fraudulent returns, or intent to evade tax. Effective 1/1/2027.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Angus L.K. McKelvey (Democratic), Senate

## Actions (3)

- 2026-02-02: Referred to WAM/JDC. (Senate)
- 2026-01-28: Introduced. (Senate)
- 2026-01-28: Passed First Reading. (Senate)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3172_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3172_.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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3172_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3172_.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-SB3172-2026 (as of 2026-11-01).