HI HB765

Requires all state departments, offices, and agencies—including taxation, labor, commerce, business development, human services, and the public utilities commission—to provide the auditor access to all records and information necessary to review tax exemptions, exclusions, credits, and deductions under Hawaii Revised Statutes sections 23-71 to 23-81 and 23-91 to 23-96.

Authorizes the auditor to report any information deemed necessary to explain and support its review and recommendations regarding tax exemptions, credits, exclusions, and deductions, including specific amounts and aggregated data.

Designates records and information provided to the auditor as working papers under section 23-9.5, restricting disclosure except as authorized by the bill's reporting provisions.

Overrides confidentiality protections in other laws to ensure the auditor can access necessary records for conducting required tax expenditure reviews.

Takes effect upon approval.