SB2879 • 2026

RELATING TO TAXATION.

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: KIM, CHANG, DECORTE, RICHARDS, Hashimoto
Last action: 2026-03-17
Official status: The committee(s) on LAB recommend(s) that the measure be deferred.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

RELATING TO TAXATION.

What This Bill Does

RELATING TO TAXATION.
Department of Taxation; Director of Taxation; Administrative Rules Officers; Administrative Rules Specialists Requires the Director of Taxation to appoint a legal, tax, or accounting professional as an Administrative Rules Officer.
Authorizes the Administrative Rules Officer to appoint individuals with suitable experience as Administrative Rules Specialists.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-03-17 H
The committee(s) on LAB recommend(s) that the measure be deferred.
2026-03-12 H
Bill scheduled to be heard by LAB on Tuesday, 03-17-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE.
2026-03-10 H
Referred to LAB, FIN, referral sheet 16
2026-03-10 H
Pass First Reading
2026-03-06 H
Received from Senate (Sen. Com. No. 85).
2026-03-06 S
Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House.
2026-03-05 S
One Day Notice 3/06/2026.
2026-03-05 S
Report adopted; Passed Second Reading.
2026-03-05 S
Reported from WAM (Stand. Com. Rep. No. 2820) with recommendation of passage on Second Reading and placement on the calendar for Third Reading.
2026-03-02 S
The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Hashimoto, Kanuha, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: Senator(s) Elefante ; 2 No(es): Senator(s) Inouye, Kidani; and 0 Excused: none.
2026-02-27 S
The committee(s) on WAM has scheduled a public hearing on 03-02-26 10:00AM; Conference Room 211 & Videoconference.
2026-01-30 S
Referred to WAM.
2026-01-26 S
Passed First Reading.
2026-01-23 S
Introduced.

Official Summary Text

RELATING TO TAXATION.
Department of Taxation; Director of Taxation; Administrative Rules Officers; Administrative Rules Specialists
Requires the Director of Taxation to appoint a legal, tax, or accounting professional as an Administrative Rules Officer. Authorizes the Administrative Rules Officer to appoint individuals with suitable experience as Administrative Rules Specialists.

Current Bill Text

Read the full stored bill text

SB2879

THE SENATE

S.B. NO.

2879

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

relating
to taxation
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION 1.
�
The purpose of
this Act is to:

����
(1)
�
Require
the director of taxation to appoint a legal, tax or accounting professional as an
administrative rules officer; and

����
(2)
�
Authorize
the administrative rules officer to appoint administrative rules specialists,
who shall have legal, tax, or accounting credentials, or sufficient qualifying experience.

����
SECTION
2
.
�
Section 231-4.5, Hawaii Revised Statutes, is
amended to read as follows:

����
"
�231-4.5
�
Administrative rules officer; specialists;

appointment and duties.
�
The director of taxation [
may
]
shall

appoint an administrative rules officer[
, and administrative rules
specialists as necessary to assist the administrative rules officer.
�
The administrative rules officer shall
]
who
shall be a legal, tax, or accounting professional to
direct the adoption of
rules related to taxes administered by the department,
and
assist with
the issuance of tax memoranda and tax information releases[
, and perform
other duties as directed by the director
].
�

The administrative rules officer may appoint administrative rules specialists
as necessary to assist the administrative rules officer.
�
Administrative rules specialists shall have
legal, tax, or accounting credentials, or sufficient experience that qualifies
them in relation to the adoption of rules related to taxes administered by the
department, and assistance with the issuance of tax memoranda and tax
information releases.
�
The
administrative rules officer and the administrative rules specialists shall be
exempt from chapter 76 [
and may be legal or accounting professionals
];
provided that no individual appointed under this section shall render legal
services reserved to the attorney general under chapter 28."

����
SECTION 3.
�

Statutory material to be repealed is bracketed and stricken.
�
New statutory material is underscored.

����
SECTION 4.
�

This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

Department
of Taxation; Director of Taxation; Administrative Rules Officers;
Administrative Rules Specialists

Description:

Requires
the Director of Taxation to appoint a legal, tax, or accounting professional as
an Administrative Rules Officer.
�
Authorizes
the Administrative Rules Officer to appoint individuals with suitable
experience as Administrative Rules Specialists.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.