HB 112 Summary

• Requires applicants to present a tax clearance certificate from the director of taxation before a 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 does not owe delinquent taxes, penalties, or interest; has an active installment plan agreement with the Department of Taxation; or is not subject to Hawaii income tax.

• Applies the same tax clearance requirement to professional and vocational licenses issued by the Department of Regulatory Licenses.

• Directs the Department of Taxation to prepare necessary forms for the required tax clearance certificates.

• Takes effect upon approval and applies to taxable years beginning after December 31, 2020.