STAND. COM. REP. NO. 239

Honolulu, Hawaii

, 2019

RE: H.B. No. 112

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committee on Intrastate Commerce, to which was referred H.B. No. 112 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

The purpose of this measure is to require a tax clearance before a professional or vocational license may be issued or renewed, applicable to taxable years after December 31, 2020.

The Hawaii Association of Public Accountants and a concerned individual testified in support of this measure. The Department of Commerce and Consumer Affairs' Professional and Vocational Licensing Division and Department of Taxation provided comments on this measure.

As affirmed by the record of votes of the members of your Committee on Intrastate Commerce that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 112 and recommends that it pass Second Reading and be referred to your Committee on Consumer Protection & Commerce.

Respectfully submitted on behalf of the members of the Committee on Intrastate Commerce,

____________________________

TAKASHI OHNO, Chair