reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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).
2023 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]
2023 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]
2023 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]
2023 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]
2023 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(5)--Amounts received from insurers for damage or loss of inventory of businesses located in a natural disaster area;
(5) Section 237-24.7(6)--Amounts received by community organizations, school booster clubs, and nonprofit organizations for precinct and other election-related activities;
(6) Section 237-24.7(7)--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(8)--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(9)--Amounts received from technology research and development grants. [L 2016, c 261, pt of §2; am L 2017, c 177, §10; am L 2022, c 109, §2; am L 2023, c 109, §2]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
Note
Section 235-110.94, referred to in subsection (c)(8), is repealed.
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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.
2023 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]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23G. Office of the Legislative Reference Bureau › 23G-16.5 Printing of acts to be included in publications.

§23G-16.5 Printing of acts to be included in publications.
Whenever, in any act, statutory material to be repealed is bracketed and new material is underscored as a matter of bill drafting style, the revisor, in printing the act in any publication except the Session Laws of Hawaii, need not include the brackets, the bracketed material, or the underscoring. In printing the Session Laws of Hawaii, the revisor shall include the brackets, the bracketed material, and the underscoring, except when the underscoring indicates the addition of a new section of law or when the bracketed material indicates the repeal of a section of law in which case the underscoring and the bracketed material may be omitted. [L 1978, c 80, §1; am L 1982, c 7, §1]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23G. Office of the Legislative Reference Bureau › 23G-17 Printing; contracts.

§23G-17 Printing; contracts.
The office of the legislative reference bureau shall cause sufficient copies of the session laws, supplements, and replacement volumes to be printed. The bureau may contract for the publications with or without regard to the laws governing public contracts or public printing. The completed volumes of the session laws, supplements, and replacement volumes shall be delivered to the lieutenant governor for distribution. [L Sp 1977 1st, c 8, pt of §1]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23G. Office of the Legislative Reference Bureau › 23G-18 Sale and distribution.

§23G-18 Sale and distribution.
The session laws, supplements, and replacement volumes shall be sold and distributed by the lieutenant governor at a price fixed by the lieutenant governor. The money received therefor shall be paid into the state treasury to the credit of the general fund. The lieutenant governor may furnish the session laws, supplements, and replacement volumes to public officials for official use free of charge. As used in this chapter, public officials include officials of the state and county governments, of the congressional delegation of the State, of the United States District Court, District of Hawaii, and of the United States Attorney's Office in Hawaii. [L Sp 1977 1st, c 8, pt of §1; am L 1978, c 125, §1; gen ch 1985]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23G. Office of the Legislative Reference Bureau › 23G-19 Review of annotations.

§23G-19 Review of annotations.
The revisor of statutes shall examine the annotations to the congressional acts and state statutes in the latest revised laws for the purpose of checking their accuracy and appropriateness and shall make the necessary corrections or other changes. The revised annotations, or appropriate parts thereof, when completed, shall be incorporated in the supplements and replacement volumes to the revisions of the laws of the State. [L Sp 1977 1st, c 8, pt of §1]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23G. Office of the Legislative Reference Bureau › 23G-20 Continuous statutory revision.

§23G-20 Continuous statutory revision.
The revisor of statutes shall conduct a systematic and continuing study of the laws of Hawaii for the purpose of reducing their number and bulk, removing inconsistencies, redundancies, unnecessary repetitions and otherwise improving their clarity. For these purposes the revisor shall:
(1) Prepare and submit to the legislature, prior to each regular session thereof, a report as to defects in the laws and statutes of Hawaii, and draft in the form of bills and resolutions proposed legislation to carry out the recommendations contained in the report;
(2) Prepare for submission to the legislature, from time to time, a rewriting and revision, either complete, partial, or topical of the laws of Hawaii. [L Sp 1977 1st, c 8, pt of §1]
Case Notes
Revised laws, when enacted, have same validity as any new enactment though from standpoint of interpretation they are construed as continuations of previously existing laws. 283 F.2d 86.
Revised laws may be enacted by a separate short act, and such enactment gives force of law to provisions that may constitutionally be enacted in form contained therein, even if derived from an unconstitutional statute. 17 H. 566; 25 H. 638, 640.
Statutes carried into a revision retained their original effect unless legislative intent to make a change is clear. 23 H. 91, 95; 28 H. 744, 751; 29 H. 820, 824. This is particularly true where statute has been construed before its incorporation into the revision. 23 H. 91, 95. See also 24 H. 258, 262.
Section of revised laws construed by reference to original act though portions of the section as originally enacted omitted from revised laws. 33 H. 915, 916.
2023 Hawaii Revised Statutes › Title 3. Legislature › 24. Allowance and Salary for Legislators › 24-1 Allowance for incidental expenses.

§24-1 Allowance for incidental expenses.
Each member of the legislature shall receive an annual allowance of $7,500, which amount is to cover incidental expenses connected with legislative duties and the amount shall be payable in a manner prescribed by the respective rules of each house; provided that when the legislative salary is increased, the legislative allowance shall be increased by the same percentage. [L 1969, c 5, pt of §1; am L 1975, c 2, §1; am L 1981, c 2, §1; am L 1987, c 2, §1; am L 2005, c 119, §2]
Attorney General Opinions
During legislative sessions, members of the legislature also serving as members of the advisory committee on statutory revision cannot receive the additional per diem allowed members of the committee. Att. Gen. Op. 67-8.
Legislature has authority to increase amount of allowance by amending this section and may make increase effective upon approval of amendment. Att. Gen. Op. 75-1.