SB3300Introduced in the Senate
Relating To Procedures For Tax Appeals.
Introduced by Ronald Kouchi, District 8
What does this bill do?
Plain-English breakdown
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Official description
Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)
Where it stands
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
February 19, 2026
How did lawmakers vote?
SenateStage: Senate Judiciary: Passed, With Amendments · February 10, 2026
4
Yes
1
No
0
Absent or Not Voting
5 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Joy San Buenaventura | 2 | Yes |
| Stanley Chang | 9 | Yes |
| Karl Rhoads | 13 | Yes |
| Mike Gabbard | 21 | Yes |
| Brenton Awa | 23 | No |
Bill history
Introduced.
Passed First Reading.
Referred to JDC, WAM.
The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.
The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura; Aye(s) with reservations: none ; 1 No(es): Senator(s) Awa; and 0 Excused: none.
Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
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