STAND. COM. REP. NO. 263-24

Honolulu, Hawaii

, 2024

RE: H.B. No. 1806

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-Second State Legislature

Regular Session of 2024

State of Hawaii

Sir:

Your Committee on Judiciary & Hawaiian Affairs, to which was referred H.B. No. 1806 entitled:

"A BILL FOR AN ACT RELATING TO THE PROCEDURE FOR TAX APPEALS,"

begs leave to report as follows:

The purpose of this measure is to:

(1) Repeal language specifying that an appeal from the Tax Appeal Court be filed with the Tax Appeal Court; and

(2) Allow an appeal from the Tax Appeal Court to be filed within thirty days of entry of a final judgment.

Your Committee received testimony in support of this measure from Klein Law Group LLLC. Your Committee received comments on this measure from Tax Foundation of Hawaii.

Your Committee finds that this measure provides fairness to litigants and attorneys who do not often practice before the Tax Appeal Court by allowing an appeal to be timely if it is within thirty days of either the decision appealed from or the final judgment.

Your Committee has amended this measure by changing the effective date to July 1, 3000, to encourage further discussion.

As affirmed by the record of votes of the members of your Committee on Judiciary & Hawaiian Affairs that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1806, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 1806, H.D. 1, and be referred to your Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Judiciary & Hawaiian Affairs,

____________________________

DAVID A. TARNAS, Chair