STAND. COM. REP. NO. 3025
RE: H.B. No. 2395
Honorable Ronald D. Kouchi
President of the Senate
Twenty-Ninth State Legislature
Regular Session of 2018
State of Hawaii
Your Committee on Ways and Means, to which was referred H.B. No. 2395 entitled:
"A BILL FOR AN ACT RELATING TO ELECTRONIC FILING,"
begs leave to report as follows:
The purpose and intent of this measure is to authorize the Department of Taxation to require certain taxpayers to file tax returns electronically.
Your Committee received testimony in support of this measure from the Department of Taxation.
Your Committee received comments on this measure from the Tax Foundation of Hawaii.
Your Committee finds that the electronic filing of tax returns increases the efficiency of tax administration. This measure authorizes the Department of Taxation to require certain taxpayers to file their returns electronically. Your Committee notes that the measure does not authorize the Department of Taxation to require individual taxpayers to electronically file income tax returns.
Your Committee has amended this measure by:
(1) Clarifying that, as a prerequisite to requiring a taxpayer to electronically file a tax return, the Department of Taxation shall provide:
(A) An electronic filing option to the taxpayer; and
(B) No less than ninety days prior written notice to the general public of the Department's intention to require electronic filing;
(2) Correcting the numbering of two sections of the measure; and
(3) Making a technical nonsubstantive amendment for the purpose of clarity.
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 H.B. No. 2395, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2395, 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,
DONOVAN M. DELA CRUZ, Chair