reglab/housing_qa huggingface dataset:
HI Rev Stat § 23-80 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-80 Review for 2027 and every tenth year thereafter.

  §23-80 Review for 2027 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2027 and every tenth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor no later than twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Section 237-29.5--Value or gross proceeds from tangible personal property shipped out of State;  (2) Section 237-29.53--Value or gross income from contracting or services performed for use outside the State;  (3) Section 238-1, paragraph (9) of the definition of "use"--The value of services or contracting imported for resale, consumption, or use outside the State; and  (4) Section 237-29.55--Gross proceeds or gross income from the sale of tangible personal property imported into the State for subsequent resale. [L 2016, c 261, pt of §2; am L 2017, c 177, §12]
HI Rev Stat § 23-81 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-81 Review for 2028 and every tenth year thereafter.

  §23-81 Review for 2028 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2028 and every tenth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor no later than twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Section 237-23(a)(3)--Fraternal benefit societies, orders, or associations for the payment of benefits to members;  (2) Section 237-23(a)(4)--Corporations, associations, trusts, or societies:  (A) Organized and operated exclusively for religious, charitable, scientific, or educational purposes;  (B) Operating senior citizens housing facilities qualifying for loans under the United States Housing Act of 1959, as amended;  (C) Operating legal service plans; or  (D) Operating or managing homeless facilities or other programs for the homeless;  (3) Section 237-23(a)(5)--Business leagues, chambers of commerce, boards of trade, civic leagues, agricultural and horticultural organizations, and organizations operated exclusively for the benefit of the community or promotion of social welfare, including legal service plans;  (4) Section 237-23(a)(6)--Hospitals, infirmaries, and sanitaria;  (5) Section 237-23(a)(7)--Tax-exempt potable water companies serving residential communities lacking access to public utility water services;  (6) Section 237-23(a)(8)--Agricultural cooperative associations incorporated under state or federal law;  (7) Section 237-23(a)(9)--Persons affected with Hansen's disease and kokuas with respect to business within the county of Kalawao;  (8) Section 237-23(a)(10)--Corporations, companies, associations, or trusts organized for cemeteries; and  (9) Section 237-23(a)(11)--Nonprofit shippers. [L 2016, c 261, pt of §2; am L 2017, c 177, §13]
HI Rev Stat § 23-91 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-91 Review of certain credits, exclusions, and deductions under the income tax and financial institutions tax.

  §23-91 Review of certain credits, exclusions, and deductions under the income tax and financial institutions tax. (a) The auditor shall conduct a review of the tax credits, exclusions, and deductions listed in sections 23-92 to 23-96.  (b) In the review of a credit, exclusion, or deduction, the auditor shall:  (1) Determine the amount of tax expenditure for the credit, exclusion, or deduction for each of the previous three calendar years;  (2) Estimate the amount of tax expenditure for the credit, exclusion, or deduction for the current calendar year and the next two calendar years;  (3) Determine, to the extent possible, whether the credit, exclusion, or deduction has achieved and continues to achieve the purpose for which it was enacted by the legislature, as reasonably identified by the auditor;  (4) Determine whether the credit, exclusion, or deduction is necessary to promote or preserve tax equity or efficiency;  (5) If the credit, exclusion, or deduction was enacted because of its purported economic or employment benefit to the State:  (A) Determine whether a benefit has resulted, and if so, quantify to the extent possible the estimated benefit directly attributable to the credit, exclusion, or deduction; and  (B) Comment on whether the benefit, if any, outweighs the cost of the credit, exclusion, or deduction; and  (6) Estimate the annual cost of the credit, exclusion, or deduction per low-income resident of the State. For purposes of this paragraph, a "low-income resident of the State" means an individual who is a resident of the State and:  (A) Is the only member of a family of one and has an income of not more than eighty per cent of the area median income for a family of one; or  (B) Is part of a family with an income of not more than eighty per cent of the area median income for a family of the same size.  The cost shall be estimated by dividing the annual tax expenditure for the credit, exclusion, or deduction for each calendar year under review by the number of low-income residents of the State in the calendar year. The estimate determined pursuant to this paragraph is intended to display the effect on low-income residents of the State if they directly receive, either through tax reduction or negative tax, the dollars saved by elimination of the credit, exclusion, or deduction.  (c) Based on the review, the auditor shall recommend whether the credit, exclusion, or deduction should be retained without modification, amended, or repealed.  The auditor may recommend that a credit, exclusion, or deduction be removed from review under sections 23-92 to 23-96. [L 2016, c 245, pt of §2; am L 2017, c 177, §14]
HI Rev Stat § 23-92 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-92 Review for 2020 and every fifth year thereafter.

  §23-92 Review for 2020 and every fifth year thereafter. (a) The credits under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2020 and every fifth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Sections 235-12.5 and 241-4.6--Credit for renewable energy technology system installed and placed in service in the State. For the purpose of section 23-91(b)(5), this credit shall be deemed to have been enacted for an economic benefit; and  (2) Section 235-17--Credit for qualified production costs incurred for a qualified motion picture, digital media, or film production. [L 2016, c 245, pt of §2; am L 2017, c 177, §15]
HI Rev Stat § 23-93 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-93 Review for 2021 and every fifth year thereafter.

  §23-93 Review for 2021 and every fifth year thereafter. (a) The credits, exclusions, and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2021 and every fifth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Section 235-7.3--Exclusion of royalties and other income derived from a patent, copyright, or trade secret of a qualified high technology business;  (2) Section 235-9.5--Exclusion for income and proceeds from stock options or stocks of a qualified high technology business or a holding company for a qualified high technology business;  (3) Sections 235-17.5 and 241-4.4--Credit for capital infrastructure costs;  (4) Sections 235-110.7 and 241-4.5--Credit for capital goods used by a trade or business;  (5) Section 235-110.91--Credit for research activity;  (6) Section 235-110.3--Credit for ethanol facility; and  (7) Section 241-3.5--Deduction for adjusted eligible net income of an international banking facility. [L 2016, c 245, pt of §2; am L 2017, c 177, §16] Note  Section 235-17.5, referred to in subsection (c)(3), is repealed.  Section 235-110.3, referred to in subsection (c)(6), is repealed.
HI Rev Stat § 23-94 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-94 Review for 2022 and every fifth year thereafter.

  §23-94 Review for 2022 and every fifth year thereafter. (a) The credits and exclusions under the income tax listed in subsection (c) shall be reviewed in 2022 and every fifth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Section 235-4.5(a)--Exclusion of intangible income earned by a trust sited in this State;  (2) Section 235-4.5(b)--Exclusion of intangible income of a foreign corporation owned by a trust sited in this State;  (3) Section 235-4.5(c)--Credit to a resident beneficiary of a trust for income taxes paid by the trust to another state;  (4) Sections 235-55 and 235-129--Credit for income taxes paid by a resident taxpayer to another jurisdiction;  (5) Section 235-71(c)--Credit for a regulated investment company shareholder for the capital gains tax paid by the company;  (6) Section 235-110.6--Credit for fuel taxes paid by a commercial fisher;  (7) Section 235-110.93--Credit for important agricultural land qualified agricultural cost;  (8) Section 235-110.94--Credit for organically produced agricultural products;  (9) Section 235-129(b)--Credit to a shareholder of an S corporation for the shareholder's pro rata share of the tax credit earned by the S corporation in this State; and  (10) Section 209E-10--Credit for a qualified business in an enterprise zone; provided that the review of this credit pursuant to this part shall be limited in scope to income tax credits. [L 2016, c 245, pt of §2; am L 2017, c 177, §17]
HI Rev Stat § 23-95 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-95 Review for 2023 and every fifth year thereafter.

  §23-95 Review for 2023 and every fifth year thereafter. (a) The credits and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2023 and every fifth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Section 235-5.5--Deduction for individual housing account deposit;  (2) Section 235-7(f)--Deduction of property loss due to a natural disaster;  (3) Section 235-16.5--Credit for cesspool upgrade, conversion, or connection;  (4) Section 235-19--Deduction for maintenance of an exceptional tree;  (5) Section 235-55.91--Credit for the employment of a vocational rehabilitation referral;  (6) Section 235-110.2--Credit for in-kind services contribution for public school repair and maintenance; and  (7) Sections 235-110.8 and 241-4.7--Credit for ownership of a qualified low-income housing building. [L 2016, c 245, pt of §2; am L 2017, c 177, §18] Note  Section 235-16.5 referred to in subsection (c)(3) is repealed.
HI Rev Stat § 23-96 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-96 Review for 2024 and every fifth year thereafter.

  §23-96 Review for 2024 and every fifth year thereafter. (a) The credits under the income tax listed in subsection (c) shall be reviewed in 2024 and every fifth year thereafter.  (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.  (c) This section shall apply to the following:  (1) Section 235-15--Credit for purchase of child passenger restraint system;  (2) Section 235-55.6--Credit for employment-related expenses for household and dependent care services;  (3) Section 235-55.7--Credit for a low-income household renter; and  (4) Section 235-55.85--Credit for food and excise tax. [L 2016, c 245, pt of §2; am L 2017, c 177, §19]
HI Rev Stat § 23G-1 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-1 Legislative reference bureau; director, appointment, tenure, removal, compensation, vacancy.

Note Part heading added by L Sp 1977 1st, c 8, §4.  §23G-1 Legislative reference bureau; director, appointment, tenure, removal, compensation, vacancy. The office of the legislative reference bureau is established. The legislature, by a majority vote of each house in joint session, shall appoint a director for the bureau who shall serve for a period of six years and thereafter until a successor shall have been appointed. The legislature, by two-thirds vote of the members in joint session, may remove or suspend the director from office, but only for neglect of duty, misconduct, or disability.  If the director dies, resigns, becomes ineligible to serve, or is removed or suspended from office, the first assistant to the director shall become the acting director until a new director is appointed.  Effective July 1, 2005, the salary of the director shall be the same as the salary of the director of health. The salary of the director shall not be diminished during the director's term of office, unless by general law applying to all salaried officers of the State. [L 1972, c 171, pt of §2; am L 1975, c 58, §32; am L 1982, c 129, §30(1); gen ch 1985; am L 1986, c 128, §28(1); am L 1989, c 329, §18(1); am L 2005, c 225, §3]
HI Rev Stat § 23G-2 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-2 Assistant; staff.

 §23G-2 Assistant; staff. (a) The director shall appoint a first assistant and other officers and employees as may be necessary to carry out the functions of the bureau. All employees, including the first assistant, shall be hired by the director and shall serve at the director's pleasure.   (b) In determining the salary of the employees of the bureau, the director shall consult with the department of human resources development; provided that, effective July 1, 2007, the salary of the first assistant shall be not more than ninety-two per cent of the salary of the director.  (c) The director and the director's full-time staff shall be entitled to participate in any employee benefit program plan or privilege. [L 1972, c 171, pt of §2; am L 1982, c 129, §30(2); gen ch 1985; am L 1986, c 128, §28(2); am L 1989, c 329, §18(2); am L 1994, c 56, §21; am L 2005, c 225, §4; am L 2007, c 63, §2]
HI Rev Stat § 23G-3 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-3 General purposes of bureau.

 §23G-3 General purposes of bureau. The purpose of the office of the legislative reference bureau shall be to:  (1) Provide a comprehensive research and reference service on legislative problems for the legislature;  (2) Conduct impartial research, including legal research, as may be necessary for the enactment of substantive legislation, upon request by the legislature, legislative committees, or legislators, or on its own initiative;  (3) Disseminate its research findings to the legislature on all research projects undertaken upon the request of the legislature or legislative committees;  (4) Secure reports of various officers and boards of the State and as far as may be of the states and of the other territories of the United States and such other material, periodicals, or books as will furnish the fullest information practicable upon all matters pertaining to current or proposed legislative problems;  (5) Secure information for the legislature, legislative committees, and legislators by cooperating with the legislative reference services in the states and with the legislative service conference maintained by the council of state governments;  (6) Maintain a reference library for use by the legislature and legislative service agencies. Subject to the priorities established by the director, reference materials may be made available to the various departments and agencies of the State and the general public;  (7) Draft or aid in drafting bills, resolutions, memorials, and amendments thereto, including committee reports, for the legislature, legislative committees, and legislators when requested;  (8) Control and maintain the operations of any legislative data processing program as may be established;  (9) Serve, upon request, in an advisory capacity to the legislature and its committees on all matters within its competencies and responsibilities;  (10) Assist, upon request, legislative service agencies on matters within its competency;  (11) Perform the function of statute revision and publication of session laws, supplements, and replacement volumes; and  (12) Maintain the public access room established by chapter 21G. [L 1972, c 171, pt of §2; am L Sp 1977 1st, c 8, §2; am L 1996, c 174, §3]
HI Rev Stat § 23G-4 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-4 Prohibitions.

  §23G-4 Prohibitions. Neither the director nor any employee of the bureau shall reveal to any person outside of the bureau the contents of matters of any request or statement for services except upon request of the person making the request or statement. [L 1972, c 171, pt of §2]
HI Rev Stat § 23G-5 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-5 Annual and other reports to be submitted to legislature; tracking, monitoring, reporting, coordination.

  §23G-5 Annual and other reports to be submitted to legislature; tracking, monitoring, reporting, coordination. The legislative reference bureau shall develop a system to track and monitor the submission of reports to the legislature by executive agencies and the judiciary. The system shall encompass all annual and other reports required by law to be submitted to the legislature, or requested by legislative resolution. [L 2001, c 231, §3]
HI Rev Stat § 23G-11 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-11 Revisor of statutes.

Note Uniform electronic legal material act, see chapter 98.  §23G-11 Revisor of statutes. The director of the office of the legislative reference bureau, or a member of the staff of the bureau delegated by the director, shall be the revisor of statutes of the State. [L Sp 1977 1st, c 8, pt of §1]
HI Rev Stat § 23G-12 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-12 Duties.

 §23G-12 Duties. In performing the function of statute revision and publication of session laws, and supplements, and replacement volumes, the duties of the revisor of statutes, in the order of priority shall be:  (1) The publication of the session laws;  (2) The publication of supplements to the revised statutes;  (3) The publication of replacement volumes of the revised statutes;  (4) The review of annotations to the revised statutes;  (5) The continuous revision of the statutes of Hawaii;  (6) The publication of the Hawaii administrative rules index and supplements thereto; and  (7) The preparation of rules of format to be followed by all state agencies in the compilation and publication of their rules and the distribution of copies of the format rules to all state agencies. [L Sp 1977 1st, c 8, pt of §1; am L 1979, c 216, §4]
HI Rev Stat § 23G-13 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-13 Publishing of session laws.

 §23G-13 Publishing of session laws. As soon as possible after the close of each session of the legislature, the revisor of statutes shall prepare for publication all laws duly enacted at such session, arranged in the order of their becoming law, together with a suitable index and tables showing what general statutes have been affected by the session laws. [L Sp 1977 1st, c 8, pt of §1]
HI Rev Stat § 23G-14 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-14 Publication of supplements.

  §23G-14 Publication of supplements. As soon as possible after the close of each regular session of the legislature, the revisor of statutes, subject to section 23G-15, shall prepare for publication a cumulative supplement to the last revision of the laws of Hawaii. The supplement shall contain all laws of a general and permanent nature enacted at any session of the legislature subsequent to the last revision of the laws and not included therein and a cumulative index of the material. The material in the supplement shall be arranged in the same order as like material is arranged in the last revision, shall show all sections repealed or amended, and shall be annotated to decisions and opinions subsequent to those included in the last revision. [L Sp 1977 1st, c 8, pt of §1; am L 2017, c 12, §2] Cross References  Citation of laws in supplement, see §1-27.
HI Rev Stat § 23G-15 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-15 Supplements and replacement volumes; extent of revision; prima facie the law.

  §23G-15 Supplements and replacement volumes; extent of revision; prima facie the law. In preparing the supplements and replacement volumes, the revisor of statutes may:  (1) Number and renumber chapters, sections, and parts of sections;  (2) Rearrange sections;  (3) Change reference numbers to agree with renumbered chapters, parts, or sections;  (4) Substitute the proper section or chapter numbers for the terms "the preceding section", "this act", and like terms;  (5) Strike out figures where they are merely a repetition of written words;  (6) Change capitalization for the purpose of uniformity;  (7) Correct manifest clerical or typographical errors;  (8) Change any male or female gender term to a term which is neutral in gender when it is clear that the statute is not applicable only to members of one sex and without altering the sense, meaning, or effect of any act; and  (9) Make such other changes in any act incorporated in the supplements and replacement volumes as shall be necessary to conform the style thereof as near as may be with that of the last revision of the laws of Hawaii; provided that in making the revision, the revisor shall not alter the sense, meaning, or effect of any act.  The matter set forth in the supplements and replacement volumes shall be prima facie evidence of the law. [L Sp 1977 1st, c 8, pt of §1; am L 1984, c 90, §1] Cross References  Citation of laws in supplements and replacement volumes, see §1-27.
HI Rev Stat § 23G-16 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23G. Office of the Legislative Reference Bureau|23G-16 Publication of replacement volumes.

 §23G-16 Publication of replacement volumes. The revisor of statutes may replace and bring up to date the permanent volumes of the revised laws. The revisor of statutes shall incorporate in the replacement volumes all laws enacted by the legislature since the volumes to be replaced were brought up to date. The replacement volumes shall be edited, made up, printed and bound to correspond as nearly as practicable with the present permanent volumes.  The replacement volumes shall be kept up to date by cumulative supplements. [L Sp 1977 1st, c 8, pt of §1]