Hawaii Subject | Partnerships

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HISB2725PassFor taxable years beginning after 12/31/2023, adds a definition for "qualified member" and repeals the definitions for "direct member" and "indirect member" as used in the State's passthrough entity taxation election law. Amends the passthrough entit...
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2024-06-20
Act 050, 06/19/2024 (Gov. Msg. No. 1150).
HIHB1803Engross

Sine Die
For pass-through entities electing to pay Hawaii taxes at the entity level, reduces the pass-through entity level tax rate and allows the tax credit to be carried forward to subsequent years. Takes effect 7/1/2040. Applies to taxable years beginning ...
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2024-03-22
To Senate Ways and Means Committee
HIHB1620Intro

Sine Die
Reduces the pass-through entity level tax rate and allows the nonrefundable tax credit to be carried forward to subsequent years. Effective 7/1/3000. (HD1)
[Detail][Text][Discuss]
2024-02-12
To House Finance Committee
HIHB2307Intro

Sine Die
For taxable years beginning after 12/31/2023, adds a definition for "qualified member" and repeals the definitions for "direct member" and "indirect member" as used in the State's pass-through entity taxation election law. For pass-through entities e...
[Detail][Text][Discuss]
2024-01-26
To House Finance Committee
HISB2701Intro

Sine Die
Reduces the tax rate for pass-through entities electing to pay Hawaii income taxes at the entity level. Allows certain members of pass-through entities entitled to a tax credit to use the credit against the member's net income tax liability in subseq...
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2024-01-24
To Senate Ways and Means Committee
HIHB1362Engross

Sine Die
Authorizes certain entities to elect to pay Hawaii income tax at the entity level through pass-through entities. Effective 6/30/3000. (HD2)
[Detail][Text][Discuss]
2023-12-11
To Senate Ways and Means Committee
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