SB 2879: Department of Taxation; Director of Taxation; Administrative Rules Officers; Administrative Rules Specialists
- Session Year: 2025-2026
- House: Senate
- Latest Version Date: 2026-01-23
Current Status:
Failed
(2026-03-17: The committee(s) on LAB recommend(s) that the measure be deferred.)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
What does this bill do?
The bill requires the Director of Taxation to appoint an administrative rules officer at the Department of Taxation who must be a legal, tax, or accounting professional to oversee the adoption of tax rules and related guidance. It also allows that officer to appoint administrative rules specialists who must have legal, tax, or accounting credentials or sufficient experience to help draft rules and issue tax memoranda and information releases.
The summary is provided by generative AI which can make mistakes. For original language, please view the details in the table below.
Requires the Director of Taxation to appoint a legal, tax, or accounting professional as an Administrative Rules Officer. Authorizes the Administrative Rules Officer to appoint individuals with suitable experience as Administrative Rules Specialists.
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THE SENATE |
S.B. NO. |
2879 |
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THIRTY-THIRD LEGISLATURE, 2026 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to:
(1) Require the director of taxation to appoint a legal, tax or accounting professional as an administrative rules officer; and
(2) Authorize the administrative rules officer to appoint administrative rules specialists, who shall have legal, tax, or accounting credentials, or sufficient qualifying experience.
SECTION 2. Section 231-4.5, Hawaii Revised Statutes, is amended to read as follows:
"§231-4.5 Administrative rules officer; specialists;
appointment and duties. The director of taxation [may] shall
appoint an administrative rules officer[, and administrative rules
specialists as necessary to assist the administrative rules officer. The administrative rules officer shall] who
shall be a legal, tax, or accounting professional to direct the adoption of
rules related to taxes administered by the department, and assist with
the issuance of tax memoranda and tax information releases[, and perform
other duties as directed by the director].
The administrative rules officer may appoint administrative rules specialists
as necessary to assist the administrative rules officer. Administrative rules specialists shall have
legal, tax, or accounting credentials, or sufficient experience that qualifies
them in relation to the adoption of rules related to taxes administered by the
department, and assistance with the issuance of tax memoranda and tax
information releases. The
administrative rules officer and the administrative rules specialists shall be
exempt from chapter 76 [and may be legal or accounting professionals];
provided that no individual appointed under this section shall render legal
services reserved to the attorney general under chapter 28."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Department of Taxation; Director of Taxation; Administrative Rules Officers; Administrative Rules Specialists
Description:
Requires the Director of Taxation to appoint a legal, tax, or accounting professional as an Administrative Rules Officer. Authorizes the Administrative Rules Officer to appoint individuals with suitable experience as Administrative Rules Specialists.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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Date
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Status
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| Mar 17, 2026 | The committee(s) on LAB recommend(s) that the measure be deferred. |
| Mar 12, 2026 | Bill scheduled to be heard by LAB on Tuesday, 03-17-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE. |
| Mar 10, 2026 | Referred to LAB, FIN, referral sheet 16 |
| Mar 10, 2026 | Pass First Reading |
| Mar 6, 2026 | Received from Senate (Sen. Com. No. 85). |
| Mar 6, 2026 | Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House. |
| Mar 5, 2026 | One Day Notice 3/06/2026. |
| Mar 5, 2026 | Report adopted; Passed Second Reading. |
| Mar 5, 2026 | Reported from WAM (Stand. Com. Rep. No. 2820) with recommendation of passage on Second Reading and placement on the calendar for Third Reading. |
| Mar 2, 2026 | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Hashimoto, Kanuha, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: Senator(s) Elefante ; 2 No(es): Senator(s) Inouye, Kidani; and 0 Excused: none. |
| Feb 27, 2026 | The committee(s) on WAM has scheduled a public hearing on 03-02-26 10:00AM; Conference Room 211 & Videoconference. |
| Jan 30, 2026 | Referred to WAM. |
| Jan 26, 2026 | Passed First Reading. |
| Jan 23, 2026 | Introduced. |
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Date
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Description
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Location
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Votes
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| Mar 6, 2026 | Third Reading | Senate Floor |
Passed |
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| Mar 2, 2026 | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED | Senate Standing Committee on Ways and Means |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
STAND. COM. REP. NO. 2820
Honolulu, Hawaii
RE: S.B. No. 2879
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Sir:
Your Committee on Ways and Means, to which was referred S.B. No. 2879 entitled:
"A BILL FOR AN ACT RELATING TO TAXATION,"
begs leave to report as follows:
The purpose and intent of this measure is to promote efficient tax administration.
More specifically, this measure:
(1) Requires the Director of Taxation to appoint a legal, tax, or accounting professional as an Administrative Rules Officer; and
(2) Authorizes the Administrative Rules Officer to appoint Administrative Rules Specialists, who shall have legal, tax, or accounting credentials, or sufficient qualifying experience.
Your Committee received testimony in support of this measure from three individuals.
Your Committee received comments on this measure from the Department of Taxation.
Your Committee finds that Administrative Rules Officers and Administrative Rules Specialists serve to assist taxpayers in navigating the complex laws and regulations of the Department of Taxation. They represent the Department's stance when interpreting tax laws and regulations, ensuring clarity and compliance among Hawaii's taxpayers. Your Committee further finds that maintaining the integrity of these roles, as supported by this measure, is vital for effective tax guidance and taxpayer support.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2879 and recommends that it pass Second Reading and be placed on the calendar for Third Reading.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
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________________________________ DONOVAN M. DELA CRUZ, Chair |
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Date
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Testimony PDF
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| Mar 16, 2026 | SB2879_TESTIMONY_LAB_03-17-26_.PDF |
| Mar 2, 2026 | SB2879_TESTIMONY_WAM_03-02-26_.PDF |
Discussed in Hearing
4MIN
House Standing Committee on Labor
10MIN
Senate Standing Committee on Ways and Means
22SEC
Senate Standing Committee on Ways and Means
Bill Author
