SB 3172

Hawaii Senate bill in Session 2026.

Status: in_committee. Latest action: February 2, 2026.

DoTAX;; Income Tax; General Excise Tax; Offers In Compromise; Liens; Collections; Proceedings; Statute of Limitations.

Bill ID HI-2026-SB-3172
Session 2026
Status in_committee
Committee WAM/JDC
Senate in_committee 2026-02-02
Tax / Budget / Appropriations
Summary

Requires the Department of Taxation to accept, evaluate and make determinations on offers in compromise under certain conditions, including for offers requiring the Governor's approval. Amends the income tax and general excise tax statute of limitation periods for collection or commencement of proceedings to six years, except in cases of false or fraudulent returns, or intent to evade tax. Effective 1/1/2027.

Sponsor
Angus L.K. McKelvey
Official Source Back to Bills
Actions Timeline
Date Event Detail
0000-00-00 Introduced Bill introduced
2026-02-02 Status in_committee
2026-02-02 Latest Action Referred to WAM/JDC.
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