STAND. COM. REP. NO.  607

Honolulu, Hawaii

                , 2017

RE:   H.B. No. 1139

      H.D. 1

Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Ninth State Legislature

Regular Session of 2017

State of Hawaii

Sir:

     Your Committee on Judiciary, to which was referred H.B. No. 1139 entitled:

"A BILL FOR AN ACT RELATING TO THE DISCLOSURE OF TAX RETURNS AND TAX RETURN INFORMATION,"

begs leave to report as follows:

The purpose of this measure is to clarify that all information required to be filed with or submitted to a state agency or maintained or collected by a state agency in relation to any income tax return or filing is confidential.

The Department of Taxation and one individual testified in support of the measure.  The Tax Foundation of Hawaii provided comments.

     Your Committee has amended the measure by:

     (1)  Changing the effective date to July 1, 2050, to encourage further discussion; and

     (2)  Making technical, nonsubstantive amendments for style and consistency.

     As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1139, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 1139, H.D. 1, and be referred to your Committee on Finance.

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

____________________________

SCOTT Y. NISHIMOTO, Chair