STAND. COM. REP. NO. 177-04

Honolulu, Hawaii

, 2004

RE: H.B. No. 2517

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Judiciary, to which was referred H.B. No. 2517 entitled:

"A BILL FOR AN ACT RELATING TO TAX ADMINISTRATION,"

begs leave to report as follows:

The purpose of this bill is to require defendants convicted of tax fraud to pay the costs of prosecution in addition to other fines and penalties.

The Department of Taxation testified in support of this administration-sponsored bill. The Tax Foundation of Hawaii provided comments.

Your Committee finds that this bill will conform state law to existing federal law requiring costs for prosecution to be assessed against a person convicted of tax-related crimes. Although the revenues from this bill would be minimal, according to the Department of Taxation, this bill is helpful in reducing the State's costs in the successful prosecution of tax evaders.

As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2517 and recommends that it pass Second Reading and be referred to the Committee on Finance.

 

Respectfully submitted on behalf of the members of the Committee on Judiciary,

 

____________________________

ERIC G. HAMAKAWA, Chair