HI HB1044

Mandates electronic filing for tax return preparers who reasonably expect to prepare more than 10 returns of the same tax type annually, with a $50 penalty per return for non-compliance by both the preparer and taxpayer.

Expands mandatory electronic filing requirements for partnerships with gross income exceeding $250,000, S corporations with gross income exceeding $250,000, and individual taxpayers with federal adjusted gross income exceeding $100,000.

Removes the $5 fee for certified copies of tax clearances, retaining only the $20 application fee.

Authorizes the department of taxation to disclose relevant tax information to liquor license issuing agencies regarding applicants' tax compliance status.

Establishes fixed interest rates for litigated claims fund repayments: 3.0% for corporations, 1.5% for corporations with overpayments exceeding $10,000, and 4.0% for all other taxpayers.