Bill Text: HI HB247 | 2016 | Regular Session | Introduced
Bill Title: Taxation; Itemized Deductions
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-12-17 - Carried over to 2016 Regular Session. [HB247 Detail]
Download: Hawaii-2016-HB247-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
247 |
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TWENTY-EIGHTH LEGISLATURE, 2015 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Act 97, Session Laws of Hawaii 2011, is amended by amending section 6 to read as follows:
"SECTION 6. This Act shall take effect on July 1, 2011, and shall apply to taxable years beginning after December 31, 2010; provided that:
(1) Section 235- , Hawaii Revised Statutes, in
section 3 of this Act shall be repealed on [January 1, 2016,] July 1,
2015, and shall apply to taxable years beginning after December 31, 2010,
but not to taxable years beginning after December 31, [2015;] 2013;
and
(2) Part IV shall take effect retroactively to December 30, 2010."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Taxation; Itemized Deductions
Description:
Repeals temporary limitations on claims for itemized tax deductions imposed by Act 97, Session Laws of Hawaii 2011.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
