HI SB3177

Amends Section 232-6, Hawaii Revised Statutes to modify qualifications for the Chairperson of the Taxation Board of Review to be either an attorney or accounting professional with Hawaii state tax experience.

Removes the previous requirement that the Chairperson be either a licensed attorney OR a certified public accountant with specific qualifications.

Expands the circumstances under which the Vice Chairperson serves as Chairperson to include temporary absence from the State, temporary inability to act due to recusal, illness, or disqualification.

Maintains the three-member salaried board structure with six-year terms and the term limit of no more than three consecutive terms for any member.

Takes effect upon approval and does not affect rights, duties, penalties, or proceedings that began before the effective date.