Hawaii bills · 2026 Regular Session
Hawaii SB 3300
RELATING TO PROCEDURES FOR TAX APPEALS.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- KOUCHI (Democratic)
Summary
Official abstract published by the Hawaii legislature· description
Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)
Text versions
Roll-call votes
State vote data last updated Oct 14, 2026, 12:15 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Feb 10, 2026 Senate | The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. | pass | Set your home in Hawaii to see |
Actions
- Jan 30, 2026 · Senate
Introduced. - Jan 30, 2026 · Senate
Passed First Reading. - Feb 2, 2026 · Senate
Referred to JDC, WAM. - Feb 5, 2026 · Senate
The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference. - Feb 10, 2026 · Senate
The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura; Aye(s) with reservations: none ; 1 No(es): Senator(s) Awa; and 0 Excused: none. - Feb 19, 2026 · Senate
Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. - Feb 19, 2026 · Senate
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.