CONFERENCE COMMITTEE REP. NO. 190-22

Honolulu, Hawaii

, 2022

RE: S.B. No. 2379

S.D. 2

H.D. 2

C.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2022

State of Hawaii

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-First State Legislature

Regular Session of 2022

State of Hawaii

Sirs:

Your Committee on Conference on the disagreeing vote of the Senate to the amendments proposed by the House of Representatives in S.B. No. 2379, S.D. 2, H.D. 2, entitled:

"A BILL FOR AN ACT RELATING TO THE SPECIAL ENFORCEMENT SECTION,"

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

The purpose of this measure is to authorize the Special Enforcement Section of the Department of Taxation to:

(1) Examine any sector of the State's economy;

(2) Initiate civil investigations to ensure proper payment of all taxes due;

(3) Use enforcement and education to deter and prevent non-compliance with state taxation laws; and

(4) Refer and recommend cases or examinations of segments of the economy to Department of Taxation auditors.

Your Committee on Conference finds that the duties of the Special Enforcement Section need to be updated to reflect current policies and practices of the Department of Taxation. Accordingly, this measure promotes the Department of Taxation's efforts to ensure compliance with tax law by expanding the Special Enforcement Section's purview to authorize examination of all sectors of the economy and by codifying additional responsibilities of the division.

Your Committee on Conference has amended this measure by making it effective upon its approval.

As affirmed by the record of votes of the managers of your Committee on Conference that is attached to this report, your Committee on Conference is in accord with the intent and purpose of S.B. No. 2379, S.D. 2, H.D. 2, as amended herein, and recommends that it pass Final Reading in the form attached hereto as S.B. No. 2379, S.D. 2, H.D. 2, C.D. 1.

Respectfully submitted on behalf of the managers:

ON THE PART OF THE HOUSE

ON THE PART OF THE SENATE

____________________________ SEAN QUINLAN Co-Chair	____________________________ SHARON MORIWAKI Chair
____________________________ DANIEL HOLT Co-Chair	____________________________ DRU KANUHA Co-Chair
	____________________________ KARL RHOADS Co-Chair