STAND. COM. REP. NO. 1812
RE: S.B. No. 1504
Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twenty-Fourth State Legislature
Regular Session of 2007
State of Hawaii
Your Committee on Finance, to which was referred S.B. No. 1504, S.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO ELECTRONIC FILING OF TAX RETURNS,"
begs leave to report as follows:
The purpose of this bill is to:
(1) Authorize the Department of Taxation (DOTAX) to adopt rules to require the electronic, telephonic, or optical filing of tax returns and other documents under certain conditions;
(2) Prohibit DOTAX from charging a service fee for electronic, telephonic, or optical filing; and
(3) Mandate DOTAX to determine alternative methods to verify tax documents other than by signature.
DOTAX testified in support of this bill. The Tax Foundation of Hawaii provided comments.
Your Committee has amended this bill by:
(1) Deleting DOTAX's authority to mandate, by rule, electronic, telephonic, or optical filing of tax returns and other documents, and instead requiring that rules be adopted before allowing electronic, telephonic, or optical means of filing such documents;
(2) Changing the effective date to July 1, 2020, to encourage further discussion; and
(3) Making technical, nonsubstantive amendments for clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1504, S.D. 2, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1504, S.D. 2, H.D. 1, and be placed on the calendar for Third Reading.
Respectfully submitted on behalf of the members of the Committee on Finance,
MARCUS R. OSHIRO, Chair