Hawaii House Bill HB1049

Hawaii 2022 Regular Session

• Introduced: 1/27/21
• Refer: 1/29/21
• Report Pass: 2/17/21
• Refer: 2/17/21

Caption

Relating To Title 14, Hawaii Revised Statutes.

Impact

The amendments outlined in HB 1049 would significantly impact the structure of tax administration in Hawaii by providing clearer guidelines for tax obligations. By refining the legal language and administrative processes, the bill seeks to reduce bureaucratic complexities for taxpayers and state officials alike. This can potentially improve compliance rates and reduce misunderstandings about tax duties, which can further enhance revenue collection for the state.

Summary

House Bill 1049 aims to amend Title 14 of the Hawaii Revised Statutes, focusing on simplifying and streamlining the administration of tax laws. This bill proposes numerous amendments designed to clarify existing laws and eliminate outdated provisions, thus enhancing the clarity and efficiency of tax-related procedures within the state. The changes include updating definitions and refining standards for tax returns, particularly concerning fiduciaries and non-resident individuals conducting business in Hawaii.

Sentiment

General sentiment around HB 1049 appears to be positive among legislators, as the bill is seen as a step toward better governance and regulatory clarity. However, nuances arise with concerns about the implications for non-resident taxpayers, who will have clearer protocols for compliance. Stakeholders who might be affected by the tax structures, such as fiduciaries or businesses operating within the state, may require further outreach or information about the changes.

Contention

While the bill is broadly supported as a means to streamline tax law administration, potential contention could arise from various interest groups impacted by the changes, particularly if there are provisions that might introduce new procedural burdens. Critics may question whether the elimination of certain language creates gaps in taxpayer protections or if any groups might inadvertently face increased scrutiny as a result of clearer definitions and processes.