§23-96 Review for 2024 and every fifth year thereafter. (a) The credits under the income tax listed in subsection (c) shall be reviewed in 2024 and every fifth year thereafter.
(b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.
(c) This section shall apply to the following:
(1) Section 235-15--Credit for purchase of child passenger restraint system;
(2) Section 235-55.6--Credit for employment-related expenses for household and dependent care services;
(3) Section 235-55.7--Credit for a low-income household renter; and
(4) Section 235-55.85--Credit for food and excise tax. [L 2016, c 245, pt of §2; am L 2017, c 177, §19]
Structure Hawaii Revised Statutes
23-2 Auditor; appointment, tenure, removal.
23-3 Salary of the auditor and appropriations.
23-3.5 Reimbursement moneys for financial audits
23-7 Discovery of irregularities.
23-7.5 Audit recommendations; annual report.
23-10 Penalty for violation and false evidence.
23-11 New special or revolving funds.
23-12 Review of special, revolving, and trust funds.
23-13 Hawaii tourism authority; audit.
23-14 Rapid transportation authority; annual review.
23-51 Proposed mandatory health insurance coverage; impact assessment report.
23-52 Assessment report; contents.
23-64 Composition; appointment.
23-72 Review for 2019 and every tenth year thereafter.
23-73 Review for 2020 and every tenth year thereafter.
23-74 Review for 2021 and every tenth year thereafter.
23-75 Review for 2022 and every tenth year thereafter.
23-76 Review for 2023 and every tenth year thereafter.
23-77 Review for 2024 and every tenth year thereafter.
23-78 Review for 2025 and every tenth year thereafter.
23-79 Review for 2026 and every tenth year thereafter.
23-80 Review for 2027 and every tenth year thereafter.
23-81 Review for 2028 and every tenth year thereafter.
23-92 Review for 2020 and every fifth year thereafter.
23-93 Review for 2021 and every fifth year thereafter.
23-94 Review for 2022 and every fifth year thereafter.