STAND. COM. REP. NO.  58

Honolulu, Hawaii

                , 2011

RE:   H.B. No. 1090

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

Sir:

     Your Committee on Transportation, to which was referred H.B. No. 1090 entitled:

"A BILL FOR AN ACT RELATING TO CHAPTER 243, HAWAII REVISED STATUTES,"

begs leave to report as follows:

     The purpose of this bill is to promote openness and transparency to the provision of, and allow access to, fuel data essential to energy planning and policy development.  Specifically, this measure clarifies:

     (1)  That an entire fuel tax return filed with the Director of the Department of Taxation (DOTAX) is a public record available for public inspection;

     (2)  That Environmental Response, Energy, and Food Security Tax returns are public record available for public inspection; and

     (3)  The statute of limitations for the assessment or refund of the Environmental Response, Energy, and Food Security Tax.

     The Department of Business, Economic Development, and Tourism and DOTAX testified in support of this bill.  The Tax Foundation of Hawaii provided comments.

     Currently, fuel tax returns are available for review.  However, under existing statutory language, only certain information contained on a fuel tax return needs to be made public.  Likewise, it is unclear as to what information associated with the Environmental Response, Energy, and Food Security Tax can be made public.  This measure addresses these issues by clarifying that information contained in returns filed with the Director of Taxation for these taxes are public record.  Allowing for greater access to this information will let policymakers, administrators, and the people of Hawaii make more informed decisions regarding Hawaii's energy future, particularly as additional alternative energy programs are developed.

     As affirmed by the record of votes of the members of your Committee on Transportation that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1090 and recommends that it pass Second Reading and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Transportation,

____________________________

JOSEPH M. SOUKI, Chair