Official record
Measure details
- Jurisdiction
- Hawaii
- Session
- 2026
- Chamber
- lower
- Classification
- bill
- Subjects
- DBEDT, Department of Taxation, General Excise and Related Use Tax Exemptions, Income Tax Credits, Tax Expenditure Disclosure and Evaluation, Taxation
- Introduced / first action
- 2026-01-27 00:00:00
Source-supplied abstracts
Requires the Department of Business, Economic Development, and Tourism, in collaboration with the Department of Taxation, to study the effectiveness of tax expenditures, prepare summary descriptive statistics, submit annual reports to the Legislature, and develop appropriate schedules and tax return forms to collect adequate information for evaluation of tax expenditures. Authorizes Department of Business, Economic Development, and Tourism staff to access certain information on tax returns to conduct evaluations of tax expenditures. Applies to taxable years beginning after 12/31/2026. (CD1)
Sponsors
- YAMASHITA (primary), primary