HOUSE OF REPRESENTATIVES	H.B. NO.	1139
TWENTY-NINTH LEGISLATURE, 2017		H.D. 1
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO THE DISCLOSURE OF TAX RETURNS AND TAX RETURN INFORMATION.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Section 235-116, Hawaii Revised Statutes, is amended to read as follows:

     "§235-116  Disclosure of returns unlawful; penalty.  All tax returns and return information required to be filed, submitted, collected, or maintained under this chapter shall be confidential, including any copy of any portion of a federal return that may be attached to a state tax return, [or] any information reflected in the copy of the federal return[.], any information required under this chapter to be filed with or otherwise submitted to any state agency other than the department, or any information required under this chapter to be collected or maintained by any state agency other than the department, except as otherwise provided by law.  It shall be unlawful for any person, or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section 23-5(a), to make known intentionally information imparted by any income tax return or estimate made under sections 235-92, 235-94, 235-95, and 235-97 or wilfully to permit any income tax return or estimate so made or copy thereof to be seen or examined by any person other than the taxpayer or the taxpayer's authorized agent, persons duly authorized by the State in connection with their official duties, the Multistate Tax Commission or the authorized representative thereof, except as otherwise provided by law.  Any offense against the foregoing provisions shall be punishable as a class C felony."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2050.

Report Title:

Taxation; Disclosure of Tax Return Information

Description:

Clarifies that all information filed in connection with income tax returns or filings with any state agency is confidential.  (HB1139 HD1)

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.