Hawaii 2026 Regular Session

Hawaii Senate Bill SB938

Introduced
1/17/25  
Refer
1/23/25  
Report Pass
2/14/25  
Report Pass
2/27/25  
Engrossed
2/28/25  

Caption

RELATING TO TAXATION.

Summary

SB938 requires the Hawaii Department of Taxation to provide the Legislature with an annual report on the department’s Information Technology Services Office. The report must be submitted no later than 20 days before each regular session and must include an organizational chart, staffing plan, and findings and recommendations, including any proposed legislation. The bill is aimed at improving oversight of the office’s structure and operations. The required report must address a broad set of management and planning topics, including cost considerations, budget impact, oversight, recruitment and talent acquisition, organizational design, the risk of overstaffing, long-term sustainability, integration of non-technology services staff, and accountability measures. In practical terms, the bill does not directly change tax rates or taxpayer obligations; instead, it creates an ongoing reporting requirement intended to help lawmakers evaluate whether the department’s IT staffing is efficient and sustainable.

Impact

The bill would amend chapter 231, Hawaii Revised Statutes, by adding a new reporting section applicable to the Department of Taxation. It imposes a recurring legislative reporting duty focused on the department’s Information Technology Services Office, requiring detailed staffing and organizational information each year before the regular session. The measure affects the Department of Taxation and the Legislature by increasing oversight and potentially informing future legislation, but it does not itself alter substantive tax law or create new tax liabilities.

Sentiment

The available voting history suggests strong support for the bill, with the Senate Ways and Means Committee passing it twice by unanimous votes, first with amendments and recommittal and then unamended. That pattern indicates broad agreement on the need for additional oversight of the department’s IT staffing and organizational planning. No committee transcript was provided, so there is no recorded public debate in the materials about the bill’s merits or drawbacks.

Contention

The main policy concern reflected in the bill is the risk of overstaffing and the need for organizational stability within the Department of Taxation’s IT services function. The bill’s requirements also suggest attention to cost, budget impact, recruitment, and accountability, which may reflect concerns about efficient use of public resources. Because the bill is narrowly focused on reporting rather than program changes, there is little evidence of substantive opposition in the available record, and the unanimous committee votes suggest any concerns were addressed through amendment rather than conflict.

Companion Bills

HI SB938

Carry Over Relating To Taxation.

Previously Filed As

HI SB938

Relating To Taxation.

HI SB1534

Relating To Taxation.

HI HB801

Relating To Taxation.

HI SB1153

Relating To Taxation.

HI SB618

Relating To Taxation.

HI SB754

Relating To Taxation.

HI SB970

Relating To Taxation.

HI SB596

Relating To Taxation.

HI SB328

Relating To Taxation.

HI SB138

Relating To Taxation.

Similar Bills

HI HB2211

Relating To Technology Enablement.

HI SB989

Relating To Economic Development.

HI SB989

Relating To Economic Development.

HI SB3227

Relating To The Hawaii Technology Development Corporation.

HI SB3167

Relating To The Hawaii Technology Development Corporation.

HI HB1615

Relating To The Hawaii Technology Development Corporation.

HI SB1299

Relating To Tourism.

HI SB1299

Relating To Tourism.