# Hawaii SB 3300: RELATING TO PROCEDURES FOR TAX APPEALS.

Hawaii SB 3300, RELATING TO PROCEDURES FOR TAX APPEALS., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Ronald D. Kouchi (Democratic); status failed, last action 2026-02-19 (Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3300-2026
- 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 3300
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO PROCEDURES FOR TAX APPEALS.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-30
- Last action: 2026-02-19, Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Ronald D. Kouchi (Democratic)
- Cosponsors: 0
- Subjects: Taxation, Tax Appeals, Payments Under Protest, JDC, WAM
- Touches household money: yes
- Roll calls: 1 (4 yes, 1 no in all)
- Economic provisions PRIA read: 0

## Summary

Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ronald D. Kouchi (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-10 | Senate | The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 4 | 1 |   |

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_.PDF)
- SB3300_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_SD1_.HTM)

## 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/SB3300_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_.PDF)
- [SB3300_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3300_SD1_.HTM)

## 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-SB3300-2026 (as of 2026-11-01).