reglab/housing_qa huggingface dataset:
HI Rev Stat § 23-52 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-52 Assessment report; contents.

 §23-52 Assessment report; contents. The report required under section 23-51 for assessing the impact of a proposed mandate of health coverage shall include at the minimum and to the extent that information is available, the following:  (1) The social impact.  (A) The extent to which the treatment or service is generally utilized by a significant portion of the population;  (B) The extent to which such insurance coverage is already generally available;  (C) If coverage is not generally available, the extent to which the lack of coverage results in persons being unable to obtain necessary health care treatment;  (D) If the coverage is not generally available, the extent to which the lack of coverage results in unreasonable financial hardship on those persons needing treatment;  (E) The level of public demand for the treatment or service;  (F) The level of public demand for individual or group insurance coverage of the treatment or service;  (G) The level of interest of collective bargaining organizations in negotiating privately for inclusion of this coverage in group contracts;  (H) The impact of providing coverage for the treatment or service (such as morbidity, mortality, quality of care, change in practice patterns, provider competition, or related items); and  (I) The impact of any other indirect costs upon the costs and benefits of coverage as may be directed by the legislature or deemed necessary by the auditor in order to carry out the intent of this section.  (2) The financial impact.  (A) The extent to which insurance coverage of the kind proposed would increase or decrease the cost of the treatment or service;  (B) The extent to which the proposed coverage might increase the use of the treatment or service;  (C) The extent to which the mandated treatment or service might serve as an alternative for more expensive treatment or service;  (D) The extent to which insurance coverage of the health care service or provider can be reasonably expected to increase or decrease the insurance premium and administrative expenses of policyholders; and  (E) The impact of this coverage on the total cost of health care. [L 1987, c 331, pt of §1; am L 1990, c 227, §2]
HI Rev Stat § 23-61 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-61 Purpose.

  §23-61 Purpose. The legislature finds that the assistance of experts in a variety of fields ranging from science, finance, economics, business, technology, and other technical areas is vital to sound legislative decisionmaking. Assessment of facts and data, including a clear formulation of ideas and objectives are often needed by legislators. The purpose of this part is to provide the legislature with the necessary resource experts to aid legislators in making judicious decisions. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-62 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-62 Definition.

  §23-62 Definition. As used in this part, "committee" means the legislative advisory committee. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-63 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-63 Establishment.

  §23-63 Establishment. There is established in the office of the legislative auditor for administrative purposes only, a legislative advisory committee to provide technical advice to the legislature. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-64 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-64 Composition; appointment.

  §23-64 Composition; appointment. (a) The committee shall be composed of fifteen members representing a broad spectrum of the scientific, financial, economic, business, and academic communities who are skilled in factual inquiry and dispute resolution.  (b) The ombudsman, the legislative auditor, and the director of the legislative reference bureau shall submit a list of thirty names to the president of the senate and the speaker of the house of representatives who shall, in consultation with the party leaderships of their respective houses, jointly appoint the members of the committee.  (c) The co-chairpersons of the committee shall be the respective chairpersons of the standing committees in the senate and the house of representatives responsible for legislative management. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-65 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-65 Term of appointment.

  §23-65 Term of appointment. The members of the committee shall be appointed for three-year terms, and shall serve until a successor is appointed. Vacancies shall be filled for the remainder of any unexpired term in the same manner as original appointments. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-66 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-66 Powers and duties.

  §23-66 Powers and duties. The committee shall:  (1) Operate within guidelines for requests for information established by the standing committee in the senate and the standing committee in the house of representatives responsible for legislative management;  (2) Respond to legislative requests for information within guidelines established by the standing committees in the senate and the house of representatives responsible for legislative management;  (3) Convene ad hoc panels of experts who, with the assistance of interested parties, can make findings and recommendations to the legislature in whatever technical field requested after reducing the number of disputed facts, and helping interest groups clearly express their objectives and assumptions; and  (4) Present the clarified policy questions to the legislature for resolution. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-67 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-67 Expenses.

  §23-67 Expenses. The members of the committee and ad hoc committees shall serve without compensation but shall be reimbursed for all necessary expenses incurred in the performance of their duties. [L 1989, c 165, pt of §2]
HI Rev Stat § 23-71 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-71 Review of certain exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax

  §23-71 Review of certain exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax. (a) The auditor shall conduct a review of the tax exemptions, exclusions, and credits listed in sections 23-72 to 23-81.  (b) In the review of an exemption, exclusion, or credit, the auditor shall:  (1) Determine the amount of tax expenditure for the exemption, exclusion, or credit for each of the previous three calendar years;  (2) Estimate the amount of tax expenditure for the exemption, exclusion, or credit for the current calendar year and the next two calendar years;  (3) Determine, to the extent possible, whether the exemption, exclusion, or credit 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 exemption, exclusion, or credit is necessary to promote or preserve tax equity or efficiency;  (5) If the exemption, exclusion, or credit 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 exemption, exclusion, or credit; and  (B) Comment on whether the benefit, if any, outweighs the cost of the exemption, exclusion, or credit; and  (6) Estimate the annual cost of the exemption, exclusion, or credit 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 exemption, exclusion, or credit 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 exemption, exclusion, or credit.  (c) Based on the review, the auditor shall recommend whether the exemption, exclusion, or credit should be retained without modification, amended, or repealed.  The auditor may recommend that an exemption, exclusion, or credit be removed from review under sections 23-72 through 23-81. [L 2016, c 261, pt of §2; am L 2017, c 177, §3]
HI Rev Stat § 23-72 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-72 Review for 2019 and every tenth year thereafter.

  §23-72 Review for 2019 and every tenth year thereafter. (a) The exemptions and exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2019 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 237-3(b)--Gross receipts from the following:  (A) Sales of securities;  (B) Sales of commodity futures;  (C) Sales of evidences of indebtedness;  (D) Fee simple sales of improved or unimproved land;  (E) Dividends; and  (F) Sales or transfers of materials and supplies, interest on loans, and provision of services among members of an affiliated public service company group;  (2) Section 237-13(3)(B)--Gross income of contractors from subcontractors;  (3) Section 237-13(3)(C)--Reimbursements to federal cost-plus contractors;  (4) Section 237-13(6)(D)(i), (ii), (iii), and (iv)--Gross receipts of home service providers acting as service carriers;  (5) Section 237-24.3(11)--Amounts received from aircraft and aircraft engine rental or leasing;  (6) Section 237-24.9--Amounts received from aircraft servicing and maintenance and aircraft service and maintenance facility construction;  (7) Section 238-1, paragraph (6) of the definition of "use"--The value of aircraft leases or rental and acquired or imported aircrafts and aircraft engines; and  (8) Section 238-1, paragraph (8) of the definition of "use"--The value of material, parts, or tools for aircraft service and maintenance and aircraft service and maintenance facility construction. [L 2016, c 261, pt of §2; am L 2017, c 177, §4]
HI Rev Stat § 23-73 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-73 Review for 2020 and every tenth year thereafter.

  §23-73 Review for 2020 and every tenth year thereafter. (a) The exemptions, exclusions, and credits under the general excise tax listed in subsection (c) shall be reviewed in 2020 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 237-16.5--Gross income of real property lessees from sublessees;  (2) Section 237-16.8--Value or gross income of nonprofit organizations from conventions, conferences, trade shows, and display spaces;  (3) Section 349-10--Proceeds earned from annual senior citizen's fairs;  (4) Section 237-23.5--Amounts received from common payments of related entities;  (5) Section 237-24(13)--Amounts received by blind, deaf, or totally disabled persons from their business;  (6) Section 237-24(14)--Amounts received by independent cane farmers who are sugarcane producers;  (7) Section 237-24(15)--Amounts received by foster parents;  (8) Section 237-24(16)--Reimbursements to cooperative housing corporations for operating and maintenance expenses;  (9) Section 237-24(17)--Amounts received by TRICARE managed care support contractors; and  (10) Section 237-24(18)--Amounts received by Patient-Centered Community Care program contractors. [L 2016, c 261, pt of §2; am L 2017, c 177, §5] Note  In subsection (c)(9), the reference to section 237-24(17) is to former section 237-24(17) that was repealed pursuant to L 2013, c 164, §2.  In subsection (c)(10), the reference to section 237-24(18) is to current section 237-24(17).
HI Rev Stat § 23-74 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-74 Review for 2021 and every tenth year thereafter.

  §23-74 Review for 2021 and every tenth year thereafter. (a) The exemptions and exclusions under the general excise tax, public service company tax, or insurance premium tax listed in subsection (c) shall be reviewed in 2021 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 239-2, paragraph (5) of the definition of "gross income"--Gross income of home service providers of mobile telecommunications services;  (2) Section 239-2, exclusions under the definition of "gross income"--Dividends paid by one member to another member of an affiliated public service company group or gross income from the sale or transfer of materials and supplies, interest on loans, and provision of services among members of an affiliated public service company group;  (3) Section 237-3(b)--Gross receipts from the sale or transfer of materials and supplies, interest on loans, and provision of services among members of an affiliated public service company group;  (4) Section 239-5.5--Gross income of utilities from monthly surcharges;  (5) Section 239-6.5--Tax credit for lifeline telephone service subsidies;  (6) Section 269-172--Green infrastructure charges received by electric utilities;  (7) Section 237-29.7--Gross income or gross proceeds received by insurance companies;  (8) Section 431:7-207--Tax credit to facilitate regulatory oversight;  (9) Section 432:1-403--Exemption for nonprofit medical indemnity or hospital service associations or societies specifically from the general excise tax, public service company tax, or insurance premium tax; and  (10) Section 432:2-503--Exemption for fraternal benefit societies specifically from the general excise tax, public service company tax, or insurance premium tax. [L 2016, c 261, pt of §2; am L 2017, c 177, §6 and c 205, §3]
HI Rev Stat § 23-75 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-75 Review for 2022 and every tenth year thereafter.

  §23-75 Review for 2022 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 2022 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 237-24.3(1)--Amounts received from loading, transporting, and unloading agricultural commodities shipped interisland;  (2) Section 237-24.3(3)(A)--Amounts received from cargo loading or unloading;  (3) Section 237-24.3(3)(B)--Amounts received from tugboat and towage services;  (4) Section 237-24.3(3)(C)--Amounts received from the transportation of pilots or government officials and other maritime-related services;  (5) Section 238-1, paragraph (7) of the definition of "use"--The value of oceangoing vehicles for transportation from one point to another in the State;  (6) Section 238-3(g)--The value of imported intoxicating liquor and cigarettes and tobacco products for sale to persons or common carriers in interstate commerce;  (7) Section 238-3(h)--The value of vessels constructed under section 189-25, relating to commercial fishing vessel loans, prior to July 1, 1969; and  (8) Section 237-28.1--Gross proceeds from shipbuilding and ship repair. [L 2016, c 261, pt of §2; am L 2017, c 177, §7]
HI Rev Stat § 23-76 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-76 Review for 2023 and every tenth year thereafter.

  §23-76 Review for 2023 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2023 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 237-24.3(4)--Amounts received by employment benefit plans and amounts received by nonprofit organizations or offices for the administration of employee benefit plans;  (2) Section 237-24.3(5)--Amounts received from food coupons under the federal food stamp program or vouchers under the Special Supplemental Foods Program for Women, Infants and Children;  (3) Section 237-24.3(6)--Amounts received from the sale of prescription drugs or prosthetic devices;  (4) Section 237-24.3(8)--Amounts received as dues by unincorporated merchants associations for advertising or promotion;  (5) Section 237-24.3(9)--Amounts received by labor organizations from real property leases;  (6) Section 237-24.75(2)--Reimbursements to the Hawaii convention center operator from the Hawaii tourism authority;  (7) Section 237-24.75(3)--Reimbursements to professional employer organizations from client companies for employee wages and fringe benefits; and  (8) Section 209E-11--Amounts received by qualified businesses in enterprise zones. [L 2016, c 261, pt of §2; am L 2017, c 177, §8]
HI Rev Stat § 23-77 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-77 Review for 2024 and every tenth year thereafter.

  §23-77 Review for 2024 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 2024 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 237-24.3(2)--Reimbursements to associations of owners of condominium property regimes or nonprofit homeowners or community associations for common expenses;  (2) Section 237-24.5--Amounts received by exchanges or exchange members;  (3) Section 237-25(a)(3)--Gross income received from tangible personal property sales to state-chartered credit unions;  (4) Section 237-24.8--Amounts received by financial institutions, trust companies, trust departments, or financial corporations acting as interbank brokers;  (5) Section 237-26--Gross proceeds of scientific contractors and subcontractors;  (6) Section 238-3(j)--The value of property or services exempted by section 237-26, relating to scientific contracts; and  (7) Section 237-27--Amounts received by petroleum product refiners from other refiners. [L 2016, c 261, pt of §2; am L 2017, c 177, §9]
HI Rev Stat § 23-78 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-78 Review for 2025 and every tenth year thereafter.

  §23-78 Review for 2025 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2025 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 237-24.7(1)--Amounts received by hotel operators and hotel suboperators for employee wages and fringe benefits;  (2) Section 237-24.7(2)--Amounts received by a county transportation system operator under a contract with the county;  (3) Section 237-24.7(4)--Amounts received by orchard property operators for employee wages and fringe benefits;  (4) Section 237-24.7(6)--Amounts received from insurers for damage or loss of inventory of businesses located in a natural disaster area;  (5) Section 237-24.7(7)--Amounts received by community organizations, school booster clubs, and nonprofit organizations for precinct and other election-related activities;  (6) Section 237-24.7(8)--Interest received by persons domiciled outside the State from trust companies acting as payment agents or trustees on behalf of issuers or payees of interest-bearing instruments or obligations;  (7) Section 237-24.7(9)--Amounts received by management companies from related entities engaged in interstate or foreign common carrier telecommunications services for employee wages and fringe benefits; and  (8) Section 237-24.7(10)--Amounts received from high technology research and development grants. [L 2016, c 261, pt of §2; am L 2017, c 177, §10]
HI Rev Stat § 23-79 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-79 Review for 2026 and every tenth year thereafter.

  §23-79 Review for 2026 and every tenth year thereafter. (a) The exemptions, exclusions, or credits under the general excise and use taxes and insurance premium tax listed in subsection (c) shall be reviewed in 2026 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 237-27.5--Gross proceeds from air pollution control facility construction, reconstruction, operation, use, maintenance, or furnishing;  (2) Section 238-3(k)--The value of air pollution control facilities;  (3) Section 237-27.6--Amounts received by solid waste processing, disposal, and electric generating facility operators under sale and leaseback transactions with political subdivisions that involve the facilities;  (4) Section 237-29--Gross income of qualified persons or firms or nonprofits or limited distribution mortgagors for certified or approved low-income housing projects;  (5) Section 238-3(j)--The value of property, services, or contracting exempted by section 237-29, relating to certified or approved housing projects;  (6) Section 431:7-208--Credit for low-income housing;  (7) Section 46-15.1(a)--Gross income from county low-income housing projects; and  (8) Section 346-369--Compensation received by provider agencies for homeless services or homeless facility management. [L 2016, c 261, pt of §2; am L 2017, c 177, §11]