Bill > HB1150

This bill modifies the statute of limitations for tax collections across multiple types of taxes in Hawaii, including income tax, general excise tax, transient accommodations tax, fuel tax, and others. The key change is the addition of a fifth provision that suspends the statute of limitations during the period when a tax assessment is under appeal before the taxation board of review or tax appeal court. Specifically, the suspension begins on the date the notice of appeal is filed and continues until a final decision is issued or the case is withdrawn or dismissed. The bill also makes a minor language change, replacing "prior to" with "before" when referring to tax assessments made before July 1, 2009. Additionally, the bill sets an unusual future effective date of July 1, 3000, and stipulates that the statute of limitations suspension will apply to appeals that were pending before this date. This change gives tax authorities more flexibility in collecting taxes by preventing the statute of limitations from expiring while a tax assessment is being legally challenged, potentially providing the government with a longer window to collect disputed tax amounts.

Budget and Finance, Justice

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=1150&year=2026