HI HCR101

Request the Department of Taxation to establish a Tax Amnesty Day allowing businesses and individuals to voluntarily pay unpaid taxes without penalties or fines.

Direct the Department of Taxation to develop guidelines and procedures for implementing the Tax Amnesty Day, including public outreach efforts to inform taxpayers.

Require the Department of Taxation to submit a report on the feasibility and potential impact of a proposed Tax Amnesty Day to the Legislature no later than twenty days prior to the convening of the Regular Session of 2026.

Reference Hawaii's 2009 Tax Fresh Start Program, which collected approximately $14,400,000 in unpaid taxes, including $4,200,000 in general excise tax and $3,900,000 in income tax.