HI HB1493

Increases the revenue threshold for deposits into the general fund from special enforcement section collections from $2,000,000 to $5,000,000 per fiscal year, with revenues exceeding the new threshold going to the general fund.

Adds "and compliance" to the purposes of the tax administration special fund, expanding its use beyond "taxpayer education" to include "taxpayer education and compliance programs."

Removes the specific reference to "tax publications" from the allowable uses of the fund while maintaining broader authority for taxpayer education and compliance programs.

Establishes the effective date of July 1, 2022 for all amendments to section 235-20.5 of the Hawaii Revised Statutes.