---
type: "Bill"
title: "RELATING TO TAX REFUND OFFSETS."
description: "Clarifies that tax refund offsets may be performed by the Department of Accounting and General Services and the Department of Taxation. (SB1271 HD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2019 Regular Session"
identifier: "SB 1271"
citation: "Hawaii SB 1271 (2019 Regular Session)"
classification: ["bill"]
subjects: ["Tax Refund Offsets", "DAGS", "DOTAX"]
status: "enacted"
primary_sponsors: ["KOUCHI (Introduced by request of another party)"]
version_count: 2
action_count: 32
vote_count: 2
first_action: "2019-01-24"
last_action: "2019-06-12"
source: "openstates"
source_identifier: "ocd-bill/405b3747-6d02-4321-9c0a-ebc7586e33ef"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=1271&year=2019"
source_hash: "f307a39af420fdfb514ae95b191f6bd34c3ff1730b0d17e0697c129d2391fc52"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-hi"]
---

# Hawaii SB 1271 (2019 Regular Session) — RELATING TO TAX REFUND OFFSETS.

Clarifies that tax refund offsets may be performed by the Department of Accounting and General Services and the Department of Taxation. (SB1271 HD1)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB1271** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB1271_.HTM)
2. **SB1271_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB1271_HD1_.HTM)

## Votes

- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **14–0** (pass) · lower
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **10–0** (pass) · upper

## Sponsors

- KOUCHI (Introduced by request of another party) — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-24** Introduced. `introduction`
- **2019-01-24** Passed First Reading. `reading-1`
- **2019-01-28** Referred to WAM. `referral-committee`
- **2019-02-05** The committee(s) on WAM has scheduled a public hearing on 02-11-19 10:00AM in conference room 211.
- **2019-02-11** The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 10 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, Harimoto, Inouye, K. Kahele, Kanuha, Kidani, Riviere, Shimabukuro, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 3 Excused: Senator(s) English, Moriwaki, Taniguchi. `committee-passage-favorable`
- **2019-02-28** Reported from WAM (Stand. Com. Rep. No. 677) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2019-02-28** Report adopted; Passed Second Reading, as amended (SD 1).
- **2019-02-28** 48 Hrs. Notice 03-05-19.
- **2019-03-05** Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: none . Noes, 0 (none). Excused, 1 (Senator(s) Harimoto). Transmitted to House. `passage`
- **2019-03-05** Received from Senate (Sen. Com. No. 429) in amended form (SD 1). `introduction`
- **2019-03-07** Pass First Reading `reading-1`
- **2019-03-07** Referred to FIN, referral sheet 27 `referral-committee`
- **2019-04-03** Bill scheduled to be heard by FIN on Thursday, 04-04-19 2:05PM in House conference room 308.
- **2019-04-04** The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Luke, Cullen, Eli, Gates, Hashimoto, Holt, Kitagawa, B. Kobayashi, Matayoshi, Nakamura, Todd, Wildberger, Yamashita, McDermott; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Nishimoto. `committee-passage-favorable`
- **2019-04-05** Reported from FIN (Stand. Com. Rep. No. 2139) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2019-04-05** Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Eli, Mizuno, Nishimoto excused (3).
- **2019-04-09** Passed Third Reading with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate. `passage`
- **2019-04-11** Received from House (Hse. Com. No. 784). `introduction`
- **2019-04-11** Senate disagrees with House amendments.
- **2019-04-11** Received notice of disagreement (Sen. Com. No. 893).
- **2019-04-15** Senate Conferees Appointed: Dela Cruz Chair; Keith-Agaran Co-Chair; Fevella.
- **2019-04-15** Received notice of Senate conferees (Sen. Com. No. 901).
- **2019-04-24** Senate Conferees Discharged.
- **2019-04-24** Received notice of change in Senate conferees (Sen. Com. No. 960).
- **2019-04-25** Reconsideration of action taken on 04-11-19 in disagreeing to the House amendments.
- **2019-04-25** Senate agrees with House amendments. Placed on the calendar for Final Reading on 04-26-19.
- **2019-04-25** One Day Notice 04-26-19.
- **2019-04-26** Passed Final Reading. Ayes, 24; Aye(s) with reservations: none . 0 No(es): none. 1 Excused: Senator(s) Fevella.
- **2019-04-26** Received notice of reconsideration, Senate agreement, and Final Reading (Sen. Com. No. 964).
- **2019-05-03** Enrolled to Governor. `executive-receipt`
- **2019-06-12** Act 097, on 06/07/2019 (Gov. Msg. No. 1198). `executive-signature`
- **2019-06-12** Act 097, 06/07/2019 (Gov. Msg. No. 1198). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/405b3747-6d02-4321-9c0a-ebc7586e33ef`. Confidence: reported (aggregated from official Hawaii legislature records).