Hawaii · 2026 Regular Session · Bill
SB 3172: RELATING TO TAXATION.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 3172 is a bill introduced in the Hawaii Senate on January 28, 2026. According to its official title, it concerns: RELATING TO TAXATION. Primary sponsor: Angus McKelvey (Democratic). Most recent recorded action (February 2, 2026): Referred to WAM/JDC.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Requires the Department of Taxation to accept, evaluate and make determinations on offers in compromise under certain conditions, including for offers requiring the Governor's approval. Amends the income tax and general excise tax statute of limitation periods for collection or commencement of proceedings to six years, except in cases of false or fraudulent returns, or intent to evade tax. Effective 1/1/2027.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Angus McKelvey | Primary sponsor | Democratic | Senate | 6 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Referred to WAM/JDC.
- Introduced.
- Passed First Reading.