STAND. COM. REP. NO. 2817

Honolulu, Hawaii

RE: S.B. No. 3283

S.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2022

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 3283 entitled:

"A BILL FOR AN ACT RELATING TO THE DEPARTMENT OF TAXATION,"

begs leave to report as follows:

The purpose and intent of this measure is to increase the efficiency of tax administration and protect state revenues.

More specifically, this measure reorganizes certain functions and offices of the Department of Taxation to address aging accounts receivable and quality control.

Your Committee received testimony in support of this measure from the Department of Taxation.

Your Committee received testimony in opposition to this measure from one individual.

Your Committee received comments on this measure from the Department of Budget and Finance, Department of Human Resources Development, and Tax Foundation of Hawaii.

Your Committee finds that having an efficient and effective tax department is essential to keeping up with the fast-paced changes in our economy and the tax administration landscape.

Your Committee has amended this measure by making technical nonsubstantive amendments for purposes of clarity and style.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 3283, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 3283, S.D. 1, and be placed on the calendar for Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

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DONOVAN M. DELA CRUZ, Chair