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SB3300HIIntroduced 2026 Regular Session

Relating To Procedures For Tax Appeals.

Last status update Jan 30, 2026

What this measure contains

Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

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Read the full bill at its source ↗
Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

How this measure moved

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.

  1. Introduced
  2. SD1by JDC

Decision stages

  1. Judiciary (JDC) on the introduced draft: Passed, with amendments, reported as SD1

    4 aye · 1 no · 0 excused · Source roll call

Senate members along the path

Senate members' votes at each stage of SB3300
MemberJDC
Introduced		Change along the path
Brenton AwaSD-023No
Stanley ChangSD-009Aye
Mike GabbardSD-021Aye
Karl RhoadsSD-013Aye
Joy San BuenaventuraSD-002Aye

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

  1. Introduced.

  2. Passed First Reading.

  3. Referred to JDC, WAM.

  4. The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.

  5. The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura; Aye(s) with reservations: none ; 1 No(es): Senator(s) Awa; and 0 Excused: none.

  6. Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

  7. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

Bill sponsors