Hawaii 2025 Regular Session

Hawaii House Bill HCR101 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	HOUSE OF REPRESENTATIVES H.C.R. NO. 101 THIRTY-THIRD LEGISLATURE, 2025 STATE OF HAWAII HOUSE CONCURRENT RESOLUTION requesting the department of taxation to establish a tax amnesty day to allow businesses and individuals to pay unpaid taxes without PENALTIES or fines.
2	2
3	3	HOUSE OF REPRESENTATIVES H.C.R. NO. 101
4	4	THIRTY-THIRD LEGISLATURE, 2025
5	5	STATE OF HAWAII
6	6
7	7	HOUSE OF REPRESENTATIVES
8	8
9	9	H.C.R. NO.
10	10
11	11	101
12	12
13	13	THIRTY-THIRD LEGISLATURE, 2025
14	14
15	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	HOUSE CONCURRENT
30	30
31	31	RESOLUTION
32	32
33	33
34	34
35	35
36	36
37	37	requesting the department of taxation to establish a tax amnesty day to allow businesses and individuals to pay unpaid taxes without PENALTIES or fines.
38	38
39	39
40	40
41	41
42	42
43	43
44	44
45	45	WHEREAS, the State relies on tax revenue to fund essential public services, including education, health care, infrastructure, and public safety; and WHEREAS, some businesses and individuals may have outstanding tax liabilities due to financial hardships, administrative errors, or unintentional noncompliance; and WHEREAS, penalties and fines associated with unpaid taxes can discourage individuals and businesses from coming forward to settle their outstanding liabilities; and WHEREAS, the establishment of a Tax Amnesty Day would provide a one-time opportunity for businesses and individuals to voluntarily pay their outstanding taxes without incurring additional penalties and fines; and WHEREAS, similar tax amnesty programs in other jurisdictions have successfully encouraged voluntary compliance, increased tax revenue collection, and reduced administrative burdens on tax enforcement agencies; and WHEREAS, in 2009, the Hawaii Department of Taxation offered a Tax Fresh Start Program to provide an opportunity for eligible taxpayers to pay their back taxes to the State while avoiding penalties and potentially avoiding referral for criminal prosecution; and WHEREAS, under the Tax Fresh Start Program, approximately $14,400,000 was collected, including $4,200,000 in general excise tax and $3,900,000 in income tax; and WHEREAS, a Tax Amnesty Day would benefit the State and taxpayers by increasing tax compliance, reducing financial burdens on individuals and businesses, and generating additional revenue for essential government services; now, therefore, BE IT RESOLVED by the House of Representatives of the Thirty-third Legislature of the State of Hawaii, Regular Session of 2025, the Senate concurring, that the Department of Taxation is requested to establish a Tax Amnesty Day to allow businesses and individuals to pay unpaid taxes without penalties or fines; and BE IT FURTHER RESOLVED that the Department of Taxation is requested to develop guidelines and procedures for implementing the Tax Amnesty Day, including public outreach efforts to inform taxpayers about the opportunity; and BE IT FURTHER RESOLVED that the Department of Taxation is requested to submit a report, including the feasibility and the potential impact of a proposed Tax Amnesty Day, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2026; and BE IT FURTHER RESOLVED that a certified copy of this Concurrent Resolution be transmitted to Director of Taxation. OFFERED BY: _____________________________
46	46
47	47	WHEREAS, the State relies on tax revenue to fund essential public services, including education, health care, infrastructure, and public safety; and
48	48
49	49
50	50
51	51	WHEREAS, some businesses and individuals may have outstanding tax liabilities due to financial hardships, administrative errors, or unintentional noncompliance; and
52	52
53	53
54	54
55	55	WHEREAS, penalties and fines associated with unpaid taxes can discourage individuals and businesses from coming forward to settle their outstanding liabilities; and
56	56
57	57
58	58
59	59	WHEREAS, the establishment of a Tax Amnesty Day would provide a one-time opportunity for businesses and individuals to voluntarily pay their outstanding taxes without incurring additional penalties and fines; and
60	60
61	61
62	62
63	63	WHEREAS, similar tax amnesty programs in other jurisdictions have successfully encouraged voluntary compliance, increased tax revenue collection, and reduced administrative burdens on tax enforcement agencies; and
64	64
65	65
66	66
67	67	WHEREAS, in 2009, the Hawaii Department of Taxation offered a Tax Fresh Start Program to provide an opportunity for eligible taxpayers to pay their back taxes to the State while avoiding penalties and potentially avoiding referral for criminal prosecution; and
68	68
69	69
70	70
71	71	WHEREAS, under the Tax Fresh Start Program, approximately $14,400,000 was collected, including $4,200,000 in general excise tax and $3,900,000 in income tax; and
72	72
73	73
74	74
75	75	WHEREAS, a Tax Amnesty Day would benefit the State and taxpayers by increasing tax compliance, reducing financial burdens on individuals and businesses, and generating additional revenue for essential government services; now, therefore,
76	76
77	77
78	78
79	79	BE IT RESOLVED by the House of Representatives of the Thirty-third Legislature of the State of Hawaii, Regular Session of 2025, the Senate concurring, that the Department of Taxation is requested to establish a Tax Amnesty Day to allow businesses and individuals to pay unpaid taxes without penalties or fines; and
80	80
81	81
82	82
83	83	BE IT FURTHER RESOLVED that the Department of Taxation is requested to develop guidelines and procedures for implementing the Tax Amnesty Day, including public outreach efforts to inform taxpayers about the opportunity; and
84	84
85	85
86	86
87	87	BE IT FURTHER RESOLVED that the Department of Taxation is requested to submit a report, including the feasibility and the potential impact of a proposed Tax Amnesty Day, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2026; and
88	88
89	89
90	90
91	91	BE IT FURTHER RESOLVED that a certified copy of this Concurrent Resolution be transmitted to Director of Taxation.
92	92
93	93
94	94
95	95
96	96
97	97
98	98
99	99	OFFERED BY: _____________________________
100	100
101	101
102	102
103	103	OFFERED BY:
104	104
105	105	_____________________________
106	106
107	107
108	108
109	109
110	110
111	111
112	112
113	113	Report Title: Department of Taxation; Tax Amnesty Day
114	114
115	115	Report Title:
116	116
117	117	Department of Taxation; Tax Amnesty Day