HI HB112

Requires applicants to present a tax clearance certificate signed by the director of taxation before any professional or vocational license issued by the Department of Commerce and Consumer Affairs can be issued or renewed.

Tax clearance certificate must show the applicant either: (1) does not owe delinquent taxes, penalties, or interest; (2) has entered into and is complying with an installment plan agreement for delinquent taxes; or (3) is not subject to income tax in Hawaii.

Applies the same tax clearance requirement to professional and vocational licenses issued by the Department of Regulation under Chapter 436B.

Department of Taxation shall prepare necessary forms for the tax clearance requirement.

Effective for taxable years beginning after December 31, 2020.