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 [[Struck through: may]] [Underlined: shall] appoint an administrative rules officer[[Struck through: , and administrative rules specialists as necessary to assist the administrative rules officer. The administrative rules officer shall]] [Underlined: who shall be a legal, tax, or accounting professional to] direct the adoption of rules related to taxes administered by the department, [Underlined: and] assist with the issuance of tax memoranda and tax information releases[[Struck through: , and perform other duties as directed by the director]]. [Underlined: 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 [[Struck through: 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 Statutory material to be repealed is bracketed and stricken.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.