HI HB2342

Changes Hawaii tax law to allow the Department of Taxation to "require" electronic filing of tax returns, applications, reports, and other documents (previously could only "allow" such filing).

Establishes that the filing date is when the document is transmitted to the department in the form and manner prescribed by departmental rules.

Adds a 2% penalty on the tax amount for taxpayers required to file electronically who fail to do so, unless the failure is due to reasonable cause and not neglect; penalty is in addition to other penalties under title 14.

Effective July 1, 2030, and applies to taxable years beginning after December 31, 2014.