SB 1178 SD 2 HD 2

RELATING TO THE GENERAL EXCISE TAXATION OF RELATED ENTITIES

By Senator(s) MIZUGUCHI (BR)

Companion Bill: HB 1206

Subjects: Governor

Keywords: BUSINESS ENTERPRISES, CORPORATIONS, GENERAL EXCISE TAX, NONPROFIT ORGANIZATIONS, TAX EXEMPTIONS, TAXATION

Report Title: Taxation

Description: Clarifies the definition of "related entities" for purposes of the general excise tax. (SB1178 HD2)

 1-26-99        S Introduced and passed First Reading                      
 1-27-99        S Referred to 1. CPN 2. WAM                                
 2- 2-99        S Bill scheduled to be heard by CPN on 02-05-99 at
                  9:30 a.m. in conference room 016
 2- 5-99        S The committee on CPN recommends that the measure be         
                  PASSED, WITH AMENDMENTS.
 2- 5-99        S The votes in CPN were as follows: 7 Ayes: Senator(s)        
                  Kanno, Taniguchi, Bunda, Hanabusa, Inouye, Matsuura,        
                  Slom; Ayes with reservations: Senator(s) ; none
                  Noes: Senator(s) ; and 1 Excused: Senator(s) Ihara
 2-16-99        S Reported from CPN (Stand. Com. Rep. No. 96) with
                  recommendation of passage on Second Reading, as
                  amended (SD 1) and referral to WAM
 2-16-99        S Report adopted; Passed Second Reading, as amended
                  (SD 1) and referred to WAM.
 2-24-99        S Bill scheduled to be heard by WAM on 02-26-99 at
                  8:30 a.m. in conference room 211
 2-26-99        S The measure is deferred.                                 
 3- 2-99        S Notice of public decision making by WAM on 03-04-99         
                  at 6:00 p.m. in conference room 211.
 3- 4-99        S Notice of public decision making by WAM has been
                  rescheduled to 03-05-99 at 10:30 a.m. in conference         
                  room 211.
 3- 5-99        S The committee on WAM recommends that the measure be         
                  PASSED, WITH AMENDMENTS.
 3- 5-99        S The votes in WAM were as follows: 10 Ayes:
                  Senator(s) Fukunaga, Levin, Buen, Chun, Chun
                  Oakland, Iwase, Kawamoto, Nakata, Tam, Taniguchi;
                  Ayes with reservations: Senator(s) ; none Noes:
                  Senator(s) ; and 3 Excused: Senator(s) D. Ige, M.
                  Ige, Anderson
 3- 5-99        S Reported from WAM (Stand. Com. Rep. No. 735) with
                  recommendation of passage on Third Reading, as
                  amended (SD 2)
 3- 5-99        S 48 hours notice 03-09-99                                 
 3- 9-99        S Report adopted; Passed Third Reading, as amended (SD        
                  2). Ayes, 25.  Noes, none.  Excused, none.
 3- 9-99        S Transmitted to House                                     
 3- 9-99        H Received from Senate (Sen. Com. No. 284)                 
 3-11-99        H Introduced and passed First Reading                      
 3-11-99        H Referred to the committees on 1. EDB 2. FIN ,
                  referral sheet 26
 3-12-99        H Bill scheduled to be heard by EDB on Monday,
                  03-15-99 at 8:30 A.M. in House conference room 325.
 3-15-99        H The committee(s) recommends that the measure be
                  deferred until 03-18-99.
 3-16-99        H Bill scheduled for decision making on Thursday,
                  03-18-99 at 8:30 a.m. in House conference room 325.
 3-18-99        H The committee(s) recommends that the measure be
                  deferred until 03-25-99.
 3-22-99        H Bill scheduled for decision making on Thursday,
                  03-25-99 at 8:30 A.M. in House conference room 325.
 3-25-99        H The committee on EDB recommends that the measure be         
                  PASSED, WITH AMENDMENTS.
 3-25-99        H The votes in EDB were as follows:11 Ayes: Rep.(s)
                  Herkes, Luke, Ahu Isa, Chang, Kaho`ohalahala,
                  Morihara, Saiki, Suzuki, Halford, Rath, Whalen; Ayes        
                  with reservations: Rep.(s) ; none Noes: Rep.(s) ;
                  and 2 Excused: Rep.(s) Abinsay, Ito
 3-25-99        H Reported from the committee on EDB (Stand. Com. Rep.        
                  No. 1427) as amended in (HD 1), recommending passage        
                  on Second Reading and referral to the committee on
                  FIN
 3-25-99        H Passed Second Reading as amended in (HD 1) and
                  referred to the committee on FIN with
                  Representative(s) none voting no and
                  Representative(s) Takamine excused.
 4- 5-99        H Bill scheduled to be heard by FIN on Tuesday,
                  04-06-99 at 2:00 P.M. in House conference room 308.
 4- 6-99        H The committee on FIN recommends that the measure be         
                  PASSED, WITH AMENDMENTS.
 4- 6-99        H The votes in FIN were as follows:16 Ayes: Rep.(s)
                  Takamine, Kawakami, Catalani, Goodenow, Kahikina,
                  Kanoho, Luke, Nakasone, Saiki, Schatz, Suzuki,
                  Yamane, Fox, Marumoto, Meyer, Moses; Ayes with
                  reservations: Rep.(s) ; none Noes: Rep.(s) ; and 1
                  Excused: Rep.(s) Ahu Isa
 4- 9-99        H Reported from the committee on FIN (Stand. Com. Rep.        
                  No. 1826) as amended in (HD 2), recommending passage        
                  on Third Reading
 4- 9-99        H Forty-eight (48) hours notice 04-13-99                   
 4-13-99        H Passed Third Reading as amended in (HD 2)                
 4-13-99        H The vote was as follows:  49 aye(s), with none
                  voting no and Representative(s) Ahu Isa, Okamura
                  excused
 4-13-99        H Transmitted to Senate                                    
 4-15-99        S Received from House (Hse. Com. No. 572)                  
 4-15-99        S Senate disagrees with House amendments.                  
 4-15-99        H Received notice of disagreement (Sen. Com. No. 742)      
 4-17-99        H House conferees appointed: Herkes,
                  Suzuki(Co-)Chairman; Luke, Nakasone, Meyer
 4-19-99        S Received notice of appointment of House conferees
                  (Hse. Com. No. 619)
 4-19-99        S Senate Conferees appointed: Taniguchi, Kanno,
                  Fukunaga, Levin, (Co-)Chair; Slom
 4-19-99        H Received notice of Senate conferees (Sen. Com. No.
                  744)
 4-29-99        S Reconsideration of action taken on 04-15-99; agree
                  to House amendments
 4-29-99        S Deferred until 05-04-99                                  
 5- 4-99        S Passed Final Reading. Ayes, 25.  Noes, none (). 
                  Excused, none ().
 5- 5-99        H Received notice of Final Reading (Sen. Com. No. 792)     
 5- 5-99        H Received notice of reconsideration and Senate
                  agreement (Sen. Com. No. 793)
 5- 7-99        S Enrolled to Governor                                     
 6-30-99        S Act 165, 06-28-99, (Gov. Msg. No. 386)                   
 6-30-99        H Act 165, on 06-28-99 (Gov. Msg. No. 252)