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SB97
Status and Testimony
|
RELATING TO TAXATION.
Deems transfers of controlling interest in entities holding interests in real
property within the State subject to the conveyance tax. Takes effect
1/1/2014.
|
WAM
|
|
SB98
Status and Testimony
|
RELATING TO TAXATION.
Reduces the tax liability for low-income people by creating a tax credit that
will reduce a person's income tax to zero if their federal adjusted gross
income falls below federal poverty guidelines. Reduces a person's income tax
liability by fifty per cent if the person's federal adjusted gross income
falls between 100 and 125 percent of federal poverty guidelines.
|
WAM
|
|
SB350
Status and Testimony
|
RELATING TO TAXATION.
Amends the date of filing of monthly, quarterly, and semiannual general
excise tax returns from the twentieth day of the calendar, quarterly, or
semiannual month to the last day.
|
WAM
|
|
SB653
Status and Testimony
|
RELATING TO HEALTH.
Repeals the definition of large cigar and adds a new definition of premium
cigar. Changes the tax rate on sales of tobacco products and premium cigars.
|
WAM
|
|
SB948
Status and Testimony
|
RELATING TO TAXATION.
Amends Hawaii tax laws to implement the streamlined sales and use tax agreement;
takes effect when the State becomes a party to the streamlined sales and use
tax agreement. Creates a committee to oversee the department of taxation's
implementation and administration of, and compliance with the streamlined
sales and use tax agreement, to take effect on approval.
|
WAM
|
|
SB1033
Status and Testimony
|
RELATING TO PUBLIC FINANCE.
Amends section 39-6, Hawaii Revised Statutes, to allow premiums received from
the sale of general obligation bonds to be used for eligible capital
expenditures pursuant to section 39-2, Hawaii Revised Statutes.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1091
Status and Testimony
|
RELATING TO ITEMIZED INCOME TAX DEDUCTIONS.
Exempts charitable income tax deductions from the itemized deduction caps.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1094
Status and Testimony
|
MAKING AN APPROPRIATION TO THE EMERGENCY AND BUDGET
RESERVE FUND.
Makes a general fund appropriation of $25,000,000 for fiscal year 2014 2015
to recapitalize the Emergency and Budget Reserve Fund.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1174
Status and Testimony
|
MAKING EMERGENCY APPROPRIATIONS FOR THE OPERATIONS
OF THE OFFICE OF THE LIEUTENANT GOVERNOR.
Makes emergency appropriations for costs associated with the operations of
the Office of the Lieutenant Governor. Appropriations for LTG100, PSD503,
and AGS221.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1184
Status and Testimony
|
RELATING TO CONFORMITY OF THE HAWAII INCOME TAX
LAW TO THE INTERNAL REVENUE CODE.
Provides a vehicle for conforming amendments to the Hawaii income tax law
based upon amendments to the Internal Revenue Code made in calendar year
2012.
|
WAM
[Measure
added on 1/30/2013]
[Measure deleted on 1/30/2013]
|
|
SB1185
Status and Testimony
|
RELATING TO DENIAL OF GENERAL EXCISE TAX BENEFITS.
Mandates that nonprofit organizations receive notice before denial of general
excise tax benefit; limits liability of persons having control of certain
amounts held in trust for nonprofit organizations; and defines "nonprofit
organization".
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1187
Status and Testimony
|
RELATING TO DELINQUENT TAXES.
Establishes a reasonableness standard for when a tax is deemed uncollectible.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1188
Status and Testimony
|
RELATING TO THE ESTATE AND GENERATION-SKIPPING
TRANSFER TAXES.
Amends the definition of the applicable exclusion amount and clarifies the
application of estate and generation-skipping taxes for civil union couples
and makes technical, housekeeping amendments for consistency.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1190
Status and Testimony
|
RELATING TO THE IMPOSITION OF USE TAX ON IMPORTED
CONTRACTING.
Clarifies taxation of contracting under use and general excise tax laws.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1191
Status and Testimony
|
RELATING TO BOARDS OF REVIEW.
Allows for up to three boards of review per taxation district and allows
members of one board to be temporarily assigned to another board within the
same district for purposes of establishing quorum.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1192
Status and Testimony
|
RELATING TO COLLECTION OF TAXES.
Increases the amount of time that the Department of Taxation has within which
to sell property that has been seized due to a failure of the taxpayer to pay
the tax delinquency and provides for a tolling of the time period if any
party commences an action concerning the seized property.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1193
Status and Testimony
|
RELATING TO SECTION 237-24.3, HAWAII REVISED
STATUTES.
Repeal exemption for liquor, tobacco, and food sold to common carriers.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1196
Status and Testimony
|
RELATING TO CASH ECONOMY ENFORCEMENT.
Assists with enforcement of cash economy laws by the Department of Taxation.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1197
Status and Testimony
|
RELATING TO THE DEPARTMENT OF TAXATION SPECIAL
ENFORCEMENT SECTION.
Deletes the sunset provisions for the Special Enforcement Section of the
Department of Taxation.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1203
Status and Testimony
|
RELATING TO CONFORMITY OF THE HAWAII ESTATE AND
GENERATION-SKIPPING TRANSFER TAX LAW TO THE INTERNAL REVENUE CODE.
Provides a vehicle for conforming amendments to the Hawaii estate and generation-skipping
transfer tax law based upon amendments to the Internal Revenue Code made in
calendar year 2012.
|
WAM
[Measure
added on 1/30/2013]
[Measure deleted on 1/30/2013]
|
|
SB1204
Status and Testimony
|
RELATING TO ESTATE AND GENERATION-SKIPPING TRANSFER
TAX LAW.
Provides a vehicle for conforming amendments to the Hawaii estate and
generation-skipping transfer tax law based upon amendments to the Internal
Revenue Code made by Public Law 112-240.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1205
Status and Testimony
|
RELATING TO INCOME TAX LAW.
Provides a vehicle for conforming amendments to the Hawaii income tax law
based upon amendments to the Internal Revenue Code made by Public Law
112-240.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB1206
Status and Testimony
|
RELATING TO TAX COLLECTION.
Clarifies provisions regarding the collection of taxes.
|
WAM
[Measure
added on 1/30/2013]
|
|
SB 1289
Status & Testimony
|
RELATING TO TAXATION.
Requires payors of non-wage payments for
construction services to report the payments to the department of taxation
and the provider of construction services.
|
WAM
[Measure added on 02-04-13]
|
|
SB 1298
Status & Testimony
|
RELATING TO STATE FINANCIAL ADMINISTRATION.
Requires that projected operating costs of
all capital improvements be included in the six-year program and financial
plan.
|
WAM
[Measure added on 02-04-13]
|