Relating To Taxation.
Last status update Mar 6, 2026
What this measure contains
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.
Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.
Read the full bill at its source ↗Bill text and versions
Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.
- Introduced · Official document ↗· Jan 23, 2026
Legislative path
Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.
Decision stages
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Ways and Means (WAM) on the introduced draft: Passed, unamended
10 aye · 1 aye with reservations · 2 no · 0 excused · Source roll call
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Senate third reading on the introduced draft: Passed
24 aye · 0 no · 1 excused
Senate members along the path
| Member | WAM Introduced | Third reading Introduced | Change along the path |
|---|---|---|---|
| Lorraine InouyeSD-001 | No | Aye | No → Aye at Senate third reading (introduced draft) |
| Michelle KidaniSD-018 | No | Aye | No → Aye at Senate third reading (introduced draft) |
| Lynn DecoiteSD-007 | Aye | Aye | |
| Donovan CruzSD-017 | Aye | Aye | |
| Brandon ElefanteSD-016 | Aye* | Aye | Dropped reservations at Senate third reading (introduced draft) |
| Kurt FevellaSD-020 | Aye | Aye | |
| Troy HashimotoSD-005 | Aye | Aye | |
| Les IharaSD-010 | Excused | ||
| Dru KanuhaSD-003 | Aye | Aye | |
| Donna KimSD-014 | Aye | Aye | |
| Chris LeeSD-025 | Aye | Aye | |
| Sharon MoriwakiSD-012 | Aye | Aye | |
| Tim RichardsSD-004 | Aye | Aye | |
| Glenn WakaiSD-015 | Aye | Aye |
11 more Senate members only counted as floor ayes
| Member | WAM Introduced | Third reading Introduced | Change along the path |
|---|---|---|---|
| Brenton AwaSD-023 | Aye | ||
| Stanley ChangSD-009 | Aye | ||
| Samantha DeCorteSD-022 | Aye | ||
| Rachele Fernandez LamosaoSD-019 | Aye | ||
| Carol FukunagaSD-011 | Aye | ||
| Mike GabbardSD-021 | Aye | ||
| Jarrett KeohokaloleSD-024 | Aye | ||
| Ronald KouchiSD-008 | Aye | ||
| Angus McKelveySD-006 | Aye | ||
| Karl RhoadsSD-013 | Aye | ||
| Joy San BuenaventuraSD-002 | Aye |
Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote
Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗
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Legislative history
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Introduced.
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Passed First Reading.
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Referred to WAM.
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The committee(s) on WAM has scheduled a public hearing on 03-02-26 10:00AM; Conference Room 211 & Videoconference.
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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.
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Reported from WAM (Stand. Com. Rep. No. 2820) with recommendation of passage on Second Reading and placement on the calendar for Third Reading.
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Report adopted; Passed Second Reading.
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One Day Notice 3/06/2026.
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Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House.
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Received from Senate (Sen. Com. No. 85).
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Pass First Reading
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Referred to LAB, FIN, referral sheet 16
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Bill scheduled to be heard by LAB on Tuesday, 03-17-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE.
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The committee(s) on LAB recommend(s) that the measure be deferred.