S.B. 100 Summary

• Delays the auditor's review schedule for tax exemptions, exclusions, credits, and deductions by one year, with reviews beginning in 2019-2020 instead of 2018-2019, to allow the Department of Taxation's tax system modernization project to reach higher production levels before reviews commence.

• Grants the auditor access to Department of Taxation records and confidential tax information needed to conduct reviews, with protections requiring aggregate data in reports that does not identify specific taxpayers or beneficiaries.

• Changes the review criteria to require auditors to determine legislative purpose "to the extent possible" and "as reasonably identified by the auditor," providing discretion when historical legislative intent is unclear or unavailable.

• Adds the organic foods production tax credit (established under Act 258, Session Laws of Hawaii 2016) to the review schedule for income tax credits.

• Switches review measurements from fiscal year to calendar year basis and renumbers tax credit review sections accordingly, maintaining ten-year review cycles for general excise tax provisions and five-year cycles for income tax provisions.