| HI | HB1175 | Intro
25% | Removes language specifying that an appeal from the Tax Appeal Court be filed with the Tax Appeal Court. Allows an appeal from the Tax Appeal Court to be filed within thirty days of entry of a final judgment.
[Detail][Text][Discuss] | 2025-02-21
[Hearing: Feb 25 @ 2:00 pm]
To House Judiciary & Hawaiian Affairs Committee |
| HI | HB1173 | Intro
25% | Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has become unenforceable by lapse of time.
[Detail][Text][Discuss] | 2025-02-19
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward. |
| HI | HB1146 | Intro
25% | For taxable years beginning after December 31, 2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity.
[Detail][Text][Discuss] | 2025-02-19
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward. |
| HI | SB1465 | Engross
50% | For taxable years beginning after 12/31/2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity. Effective...
[Detail][Text][Discuss] | 2025-02-19
Pass First Reading |
| HI | HB1369 | Intro
25% | Repeals certain credits, deductions, and exemptions under the income tax, general excise tax, and use tax laws.
[Detail][Text][Discuss] | 2025-02-19
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo; Ayes with reservations: Representative(s) Reyes Oda; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward. |
| HI | SB721 | Intro
25% | Amends the exclusion amount of Hawaii's estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. Applicable to decedents dying or taxable transfers occurring...
[Detail][Text][Discuss] | 2025-02-18
48 Hrs. Notice 02-27-25. |
| HI | HB753 | Intro
25% | Increases a taxpayer's applicable percentage of employment-related expenses that is used to calculate the household and dependent care services tax credit. Extends the sunset date of the temporary increase in maximum employment-related expenses that ...
[Detail][Text][Discuss] | 2025-02-11
To House Finance Committee |
| HI | SB1131 | Intro
25% | Imposes an excise tax on certain hedge funds failing to dispose of excess single-family residences, escalating over a ten-year period. Imposes a tax on any newly acquired single-family residences by a hedge fund. Makes certain exemptions. Requires th...
[Detail][Text][Discuss] | 2025-02-04
To Senate Housing Committee |
| HI | SB1572 | Intro
25% | Establishes the Hawaii State Sports Wagering Commission within the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators. Establishes penalties for violations. Specifies that sport...
[Detail][Text][Discuss] | 2025-01-27
To Senate Economic Development and Technology Committee |
| HI | SB1574 | Intro
25% | Amends provisions relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit. Increases the percentage of the qualified production costs that can be claimed by a qualified production company in different counties. Clarifies ...
[Detail][Text][Discuss] | 2025-01-27
To Senate Economic Development and Technology Committee |
| HI | HB1273 | Intro
25% | Disallows the dividends-paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2025-01-27
To House Economic Development Committee |
| HI | SB592 | Intro
25% | Disallows the dividends-paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2025-01-23
To Senate Commerce and Consumer Protection Committee |
| HI | SB754 | Intro
25% | Provides that a tax credit for low-income housing that exceeds the taxpayer's income tax liability for a taxable year may be used as a credit against the taxpayer's income tax liability in subsequent taxable years, but not after the tenth subsequent ...
[Detail][Text][Discuss] | 2025-01-23
To Senate Ways and Means Committee |
| HI | SB1013 | Intro
25% | Authorizes each qualifying individual taxpayer to claim an additional credit if the taxpayer claims any dependent under the age of eighteen.
[Detail][Text][Discuss] | 2025-01-23
To Senate Ways and Means Committee |
| HI | HB947 | Intro
25% | Disallows the dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.
[Detail][Text][Discuss] | 2025-01-23
To House Economic Development Committee |
| HI | HB10 | Intro
25% | Excludes from the offense of unlawful shipment of tobacco products the direct sale of large cigars and pipe tobacco to adult consumers for personal use. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-01-21
To House Health Committee |
| HI | HB82 | Intro
25% | Excludes from the offense of unlawful shipment of tobacco products the direct sale of large cigars to adult consumers for personal use. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-01-21
To House Judiciary & Hawaiian Affairs Committee |
| HI | HB116 | Intro
25% | Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-01-21
To House Economic Development Committee |
| HI | SB314 | Intro
25% | Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.
[Detail][Text][Discuss] | 2025-01-21
To Senate Commerce and Consumer Protection Committee |
| HI | SB373 | Intro
25% | Establishes an online fantasy sports contests registration and monitoring program under the Department of the Attorney General. Imposes an online fantasy sports contests tax on the gross revenues of registrants. Establishes the Online Fantasy Sports ...
[Detail][Text][Discuss] | 2025-01-21
To Senate Economic Development and Technology Committee |
| HI | HB183 | Intro
25% | Authorizes each qualifying individual taxpayer to claim an additional credit if the taxpayer claims any dependent under the age of eighteen.
[Detail][Text][Discuss] | 2025-01-21
To House Economic Development Committee |
| HI | HB283 | Intro
25% | Eliminates the state individual income tax.
[Detail][Text][Discuss] | 2025-01-21
To House Finance Committee |
| HI | SB566 | Intro
25% | Establishes a spay and neuter special fund. Establishes a spay and neuter special fund advisory committee to develop eligibility criteria for and manage the disbursement of the special fund. Authorizes, and requires the Director of Taxation to amend ...
[Detail][Text][Discuss] | 2025-01-21
To Senate Agriculture and Environment Committee |
| HI | HB326 | Intro
25% | Increases a taxpayer's applicable percentage of employment-related expenses that may be claimed for the household and dependent care services tax credit for five years. Repeals 6/30/2030.
[Detail][Text][Discuss] | 2025-01-21
To House Human Services & Homelessness Committee |
| HI | HB759 | Intro
25% | Part I: Effective 1/1/2026, requires corporations to include in their income the income of all foreign subsidiaries to the State; applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax, whi...
[Detail][Text][Discuss] | 2025-01-21
To House Economic Development Committee |
| HI | HB801 | Intro
25% | Short form bill relating to taxation.
[Detail][Text][Discuss] | 2025-01-21
To House Finance Committee |
