HI HB765

Requires all State departments, offices, and agencies (including taxation, labor, commerce, business development, human services, and 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 information.

Classifies records and information provided to the auditor as working papers under section 23-9.5, restricting the auditor from disclosing them except as authorized for reporting purposes.

Overrides any other state law that would otherwise prevent disclosure of confidential information to the auditor for purposes of conducting required tax exemption and credit reviews.

Takes effect upon approval.