Hawaii 2024 Regular Session

Hawaii Senate Bill SB3177 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	THE SENATE S.B. NO. 3177 THIRTY-SECOND LEGISLATURE, 2024 ~~S.D. 1~~ STATE OF HAWAII A BILL FOR AN ACT RELATING TO THE TAXATION BOARD OF REVIEW. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
	1	+	THE SENATE S.B. NO. 3177 THIRTY-SECOND LEGISLATURE, 2024 STATE OF HAWAII A BILL FOR AN ACT RELATING TO THE TAXATION BOARD OF REVIEW. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
2	2
3	3		THE SENATE S.B. NO. 3177
4		-	THIRTY-SECOND LEGISLATURE, 2024 ~~S.D. 1~~
	4	+	THIRTY-SECOND LEGISLATURE, 2024
5	5		STATE OF HAWAII
6	6
7	7		THE SENATE
8	8
9	9		S.B. NO.
10	10
11	11		3177
12	12
13	13		THIRTY-SECOND LEGISLATURE, 2024
14	14
15		-	~~S.D. 1~~
	15	+
16	16
17	17		STATE OF HAWAII
18	18
19	19
20	20
21	21
22	22
23	23
24	24
25	25
26	26
27	27
28	28
29	29
30	30
31	31		A BILL FOR AN ACT
32	32
33	33
34	34
35	35
36	36
37	37		RELATING TO THE TAXATION BOARD OF REVIEW.
38	38
39	39
40	40
41	41
42	42
43	43		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
44	44
45	45
46	46
47		-	SECTION 1. Section 232-6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows: "(b) The board shall consist of three salaried members who shall be residents of the State and shall be appointed for terms of six years each and be removable by the governor as provided in section 26-34; provided that the terms of the salaried members first appointed shall end on June 30, 2025, June 30, 2027, and June 30, 2029, respectively, as designated by the governor at the time of their appointments. Notwithstanding section 26-34, no member shall be appointed to the board for more than three consecutive terms. The governor shall designate a member of the board to act as its chairperson, who shall be[: (1) An attorney at law licensed to practice in all courts of the State; or (2) A certified public accountant having experience in the State.] an attorney or accounting professional ~~and shall have~~ experience in Hawaii state taxes. In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during [the~~] any~~ temporary absence from the State[,~~] or~~ temporary inability to act due to recusal, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term." SECTION 2. ~~This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date. 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.
	47	+	SECTION 1. Section 232-6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows: "(b) The board shall consist of three salaried members who shall be residents of the State and shall be appointed for terms of six years each and be removable by the governor as provided in section 26-34; provided that the terms of the salaried members first appointed shall end on June 30, 2025, June 30, 2027, and June 30, 2029, respectively, as designated by the governor at the time of their appointments. Notwithstanding section 26-34, no member shall be appointed to the board for more than three consecutive terms. The governor shall designate a member of the board to act as its chairperson, who shall be[: (1) An attorney at law licensed to practice in all courts of the State; or (2) A certified public accountant having experience in the State.] an attorney or accounting professional with experience in Hawaii state taxes. In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during the temporary absence from the State, temporary inability to act due to recusal, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term." SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 3. This Act shall take effect upon its approval. INTRODUCED BY: _____________________________ BY REQUEST
48	48
49	49		SECTION 1. Section 232-6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
50	50
51	51		"(b) The board shall consist of three salaried members who shall be residents of the State and shall be appointed for terms of six years each and be removable by the governor as provided in section 26-34; provided that the terms of the salaried members first appointed shall end on June 30, 2025, June 30, 2027, and June 30, 2029, respectively, as designated by the governor at the time of their appointments. Notwithstanding section 26-34, no member shall be appointed to the board for more than three consecutive terms. The governor shall designate a member of the board to act as its chairperson, who shall be[:
52	52
53	53		(1) An attorney at law licensed to practice in all courts of the State; or
54	54
55		-	(2) A certified public accountant having experience in the State.] an attorney or accounting professional ~~and shall have~~ experience in Hawaii state taxes.
	55	+	(2) A certified public accountant having experience in the State.] an attorney or accounting professional with experience in Hawaii state taxes.
56	56
57		-	In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during [the~~] any~~ temporary absence from the State[,~~] or~~ temporary inability to act due to recusal, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term."
	57	+	In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during the temporary absence from the State, temporary inability to act due to recusal, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term."
58	58
59		-	SECTION 2. ~~This Act does not affect rights~~ and ~~duties that matured,~~ ~~penalties that were incurred, and proceedings that were begun before its effective date~~.
	59	+	SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
60	60
61		-	SECTION 3. ~~Statutory material to be repealed is bracketed and stricken~~. ~~New statutory material is underscored.~~
	61	+	SECTION 3. This Act shall take effect upon its approval.
62	62
63		-	SECTION 4. This Act shall take effect upon its approval.
64	63
65		-	Report Title: Taxation Board of Review; Chairperson. Description: Amends the minimum qualifications for the Chairperson of the Taxation Board of Review. (SD1) The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
	64	+
	65	+	INTRODUCED BY: _____________________________
	66	+	BY REQUEST
	67	+
	68	+	INTRODUCED BY:
	69	+
	70	+	_____________________________
	71	+
	72	+
	73	+
	74	+
	75	+
	76	+	BY REQUEST
	77	+
	78	+	Report Title: Taxation Board of Review; Chairperson. Description: Amends the minimum qualifications for the Chairperson of the Taxation Board of Review. The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
	79	+
	80	+
	81	+
	82	+
66	83
67	84
68	85
69	86		Report Title:
70	87
71	88		Taxation Board of Review; Chairperson.
72	89
73	90
74	91
75	92		Description:
76	93
77		-	Amends the minimum qualifications for the Chairperson of the Taxation Board of Review. ~~(SD1)~~
	94	+	Amends the minimum qualifications for the Chairperson of the Taxation Board of Review.
78	95
79	96
80	97
81	98
82	99
83	100
84	101
85	102		The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.