Hawaii 2025 Regular Session

Hawaii House Bill HR97

Introduced
3/7/25  

Caption

Requesting The Department Of Taxation To Establish A Tax Amnesty Day To Allow Businesses And Individuals To Pay Unpaid Taxes Without Penalties Or Fines.

Impact

By instituting a Tax Amnesty Day, HR97 seeks to promote voluntary tax payments, enhancing overall compliance and, consequently, revenue collection for state services. Similar programs in other jurisdictions have reported successful increases in tax participation and reduced burdens on tax enforcement agencies. The resolution also recalls Hawaii's 2009 Tax Fresh Start Program, which successfully collected over $14 million from taxpayers utilizing amnesty provisions, suggesting a potentially favorable outcome from the proposed initiative.

Summary

House Resolution HR97 proposes the establishment of a Tax Amnesty Day in Hawaii, aimed at providing businesses and individuals with the opportunity to pay their unpaid taxes without facing penalties or fines. This resolution recognizes the state's reliance on tax revenues to fund essential public services, such as education, healthcare, infrastructure, and public safety, emphasizing the need for compliance from those who may have outstanding tax liabilities. The bill identifies various reasons for these unpaid taxes, including financial hardships, administrative errors, and unintentional noncompliance, suggesting that a tax amnesty could alleviate some of these burdens.

Contention

While the bill presents a straightforward mechanism for increasing tax compliance and easing taxpayers' burdens, there may be differing opinions regarding the effectiveness and fairness of a tax amnesty. Critics could argue that such amnesty programs might create a precedent for delaying tax payments, leading to a lack of urgency in settling dues among taxpayers. However, proponents counter that the short-term benefits of increased revenue and enhanced compliance can significantly support state operations and improve financial health across the community.

Companion Bills

HI HCR101

Same As Requesting The Department Of Taxation To Establish A Tax Amnesty Day To Allow Businesses And Individuals To Pay Unpaid Taxes Without Penalties Or Fines.

Previously Filed As

HI HR144

Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes.

HI HCR101

Requesting The Department Of Taxation To Establish A Tax Amnesty Day To Allow Businesses And Individuals To Pay Unpaid Taxes Without Penalties Or Fines.

HI HCR150

Requesting The Department Of Taxation To Establish A Vacant Homes Surcharge Task Force To Research And Report On The Impacts And Implementations Of A General Excise Tax Surcharge On Vacant Homes.

HI HR19

Requesting The Department Of Taxation To Conduct A Study On Disallowing The Dividends Paid Deduction For Real Estate Investment Trusts.

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