Hawaii Subject | Taxation

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StanceStateBillStatusSummary/TitleLast Actionsort icon
HISB2697EngrossDisallows dividends paid deduction for real estate investment trusts, except for real estate investment trusts that provide affordable housing in the State. Effective 7/1/2050. Applies to taxable years beginning after 12/31/2020. Sunsets 12/31/2023. ...
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2020-06-25
To House Finance Committee
HIHB241EngrossProhibits vehicle lessors from renting, leasing, or offering for rent or lease, vehicles subject to a manufacturer's recall, until appropriate repairs are made. Defines peer-to-peer vehicle sharing related terms. Requires persons engaging in peer-to-...
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2020-06-22
Received notice of discharge of all House conferees (Hse. Com. No. 363).
HIHB1049EngrossMakes various technical amendments to chapters 231, 243, 244D, and 245, Hawaii Revised Statutes. (SD1)
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2020-06-22
Received notice of Senate conferees (Sen. Com. No. 536).
HIHB2448EngrossProvides that an exemption from the general excise tax established by section 201H-36, Hawaii Revised Statutes, that has been approved by the Hawaii housing finance and development corporation shall be provided once the qualified person or firm has f...
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2020-05-21
To Senate Ways and Means Committee
HIHB339EngrossIncreases the state tax credit for research activities to one and one-quarter times the allowable federal tax credit. Repeals December 31, 2019 sunset. (HB339 HD1)
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2020-03-16
The hearing on this measure has been cancelled until further notice.
HISB2101EngrossAmends the excise tax rate on large cigars. Effective 7/1/2050. (SD1)
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2020-03-12
To House Consumer Protection & Commerce Committee
HISB2261EngrossProvides an income tax exclusion for certain public school teachers. Defines eligible teachers as full-time school teachers, special education teachers, school librarians, and school counselors employed by the Department of Education or a charter sch...
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2020-03-09
To House Lower and Higher Education Committee
HIHB2708EngrossRequires the department of taxation to authorize qualifying individual taxpayers to elect to reduce the amount of tax withheld from their wages for each withholding period, by an amount equal to the prospective amount of the earned income tax credit ...
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2020-03-06
To Senate Ways and Means Committee
HISB2074IntroProposes an amendment to the Constitution of the State of Hawaii to authorize the State legislature to establish a surcharge on taxation of real property near rapid transit stations for the purpose of funding infrastructure improvements in those area...
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2020-02-25
The committee on WAM deferred the measure.
HIHB1685IntroEstablishes an income tax credit for investment in qualified businesses that develop cybersecurity and artificial intelligence. Takes effect on 7/1/2112. (HD1)
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2020-02-14
To House Finance Committee
HIHB2605IntroDisallows dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2020. Sunsets 12/31/2023. Takes effect on 7/1/2112. (HD1)
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2020-02-14
To House Finance Committee
HISB2231IntroEstablishes the offense of unlawful shipment of e-liquid products. Includes e-liquid and electronic smoking devices containing e-liquid within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Allocates a portion...
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2020-02-13
To Senate Judiciary Committee
HISB2283IntroEstablishes a child care expense refundable tax credit that is equal to an unspecified per cent of the amount the taxpayer spent on eligible child care expenses during that taxable year. Defines "eligible child care expenses" as the total amount the ...
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2020-02-13
The committee on WAM deferred the measure.
HIHB2653IntroReplaces the environmental response, energy, and food security tax with a carbon emissions tax. Repeals state fuel taxes under the fuel tax law. Takes effect 1/1/2021; provided that repeal of the fuel tax credit for commercial fishers takes effect be...
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2020-02-13
To House Energy & Environmental Protection Committee
HISB2294EngrossAmends the income brackets of the tax credit for expenses for household and dependent care services necessary for gainful employment. Effective 7/1/2050. (SD1)
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2020-02-11
To House Finance Committee
HIHB2456IntroEstablishes the offense of unlawful shipment of e-liquid products. Includes e-liquid and electronic smoking devices containing e-liquid within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Allocates a portion...
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2020-02-07
To House Consumer Protection & Commerce Committee
HISB2089IntroAmends the exemption from conveyance tax for realty leases of less than 5 years by applying the exemption only to residential leases of 1 year or less.
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2020-01-29
To Senate Ways and Means Committee
HIHB1612IntroEnsures the collection of the state general excise tax in instances in which the transportation of passengers is furnished by common carriers by the use of aircraft when the collection of the tax is not prohibited by federal law. Limits imposition of...
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2020-01-28
To House Transportation Committee
HISB2698IntroRequires that real estate investment trusts file returns reporting their shareholders' pro rata shares of net income and net income attributable to this State. Requires withholding on all payments to shareholders. Appropriates funds. Applies to taxab...
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2020-01-27
To Senate Ways and Means Committee
HISB2968IntroProvides that an exemption from the general excise tax established by section 201H-36, Hawaii Revised Statutes, that has been approved by the Hawaii Housing Finance and Development Corporation shall be provided once the qualified person or firm has r...
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2020-01-27
To Senate Housing Committee
HIHB2505IntroRequires the Director of Taxation to convene a task force to examine the income tax law to ensure that pension income is excluded from taxation.
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2020-01-27
To House Finance Committee
HISB3149IntroReplaces the environmental response, energy, and food security tax with a carbon emissions tax. Repeals state fuel taxes under the fuel tax law. Takes effect 1/1/2021; provided that repeal of the fuel tax credit for commercial fishers takes effect be...
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2020-01-27
To Senate Agriculture and Environment Committee
HIHB1625IntroShort form bill relating to taxation.
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2020-01-21
To House Tourism & International Affairs Committee
HISB2288IntroEstablishes a child care resource and referral contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution the taxpayer makes to a child care resource agency or child care referral agency in the State. Prohibits...
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2020-01-21
To Senate Commerce, Consumer Protection, and Health Committee
HISB2318IntroEnsures the collection of the state general excise tax in instances in which the transportation of passengers is furnished by common carriers by the use of aircraft when the collection of the tax is not prohibited by federal law. Limits imposition of...
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2020-01-21
To Senate Ways and Means Committee
HISB2289IntroEstablishes a child care facility contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution a taxpayer makes to a child care facility in the State. Prohibits a taxpayer from claiming both the child care contri...
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2020-01-21
To Senate Commerce, Consumer Protection, and Health Committee
HISB2292IntroEstablishes a refundable tax credit equal to the average monthly number of children who attend a child care facility operated by a taxpayer, multiplied by an unspecified sum. Applies to taxable years beginning after December 31, 2019.
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2020-01-21
To Senate Commerce, Consumer Protection, and Health Committee
HISB2290IntroEstablishes a refundable tax credit for each taxpayer who is employed as an early childhood educator by a child care facility in the State. Defines "child care facility" and "early childhood educator." Applies to taxable years beginning after Decembe...
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2020-01-21
To Senate Commerce, Consumer Protection, and Health Committee
HISB2023IntroRelating To Taxation. Short form bill.
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2020-01-15
To Senate Ways and Means Committee
HISB1184IntroRepeals county authority to exempt certified or approved housing projects from general excise taxes and requires all rental projects certified or approved under 201H-36, Hawaii Revised Statutes, to undergo annual rent recertifications.
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2019-12-01
To Senate Public Safety, Intergovernmental and Military Affairs Committee
HISB1105IntroRelating To Taxation. Short form bill.
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2019-12-01
To Senate Ways and Means Committee
HISB1275EngrossMakes various technical amendments to chapters 231, 243, 244D, and 245, Hawaii Revised Statutes. (SD1)
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2019-12-01
To House Finance Committee
HIHB475EngrossDisallows dividends paid deduction for real estate investment trusts. (HB475 HD1)
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2019-12-01
To Senate Ways and Means Committee
HISB675IntroRequires that real estate investment trusts file returns reporting their shareholders' pro rata shares of net income and net income attributable to this State. Requires withholding on all payments to shareholders. Applies to taxable years beginning a...
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2019-12-01
To Senate Ways and Means Committee
HIHB48IntroShort form bill relating to taxation.
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2019-12-01
To House Tourism & International Affairs Committee
HISB1479IntroEstablishes a bipartisan commission within the Department of Taxation to review and make recommendations on state expenditures, revenue enhancements, and tax policy. Appropriates moneys.
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2019-12-01
To Senate Ways and Means Committee
HIHB646IntroImposes a per person, per day admission tax on certain live adult entertainment businesses. Imposes filing, reporting, and recordkeeping requirements. Deposits moneys collected from the tax into the human trafficking victim services fund.
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2019-12-01
To House Judiciary Committee
HIHB192IntroProvides to a taxpayer who hires an elderly individual a nonrefundable tax credit for the six-month period after the individual is initially hired by the taxpayer.
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2019-12-01
To House Labor & Public Employment Committee
HISB174IntroProvides to a taxpayer who hires an elderly individual a nonrefundable tax credit for the six-month period after the individual is initially hired by the taxpayer.
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2019-12-01
To Senate Labor, Culture and the Arts Committee
HISB222IntroAmends the excise tax rate on large cigars.
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2019-12-01
To Senate Commerce, Consumer Protection, and Health Committee
HISB1504EngrossRequires a tax return preparer to have a valid preparer tax identification number issued by the Internal Revenue Service. Requires the tax return preparer to furnish the preparer's tax identification number on any return or claim for refund as requir...
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2019-12-01
To House Finance Committee
HISB1516EngrossEstablishes reduced taxpayer penalties for nonpayments and underpayments that are due to reasonable cause. Allows a taxpayer to post a bond to avoid penalties and interest. Assesses interest on a deficiency in state income taxes paid caused by a chan...
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2019-12-01
To House Finance Committee
HIHB877IntroProvides that any individual or married couple filing a joint return may designate any portion of a state income tax refund to be paid over to the Hawaiian home general loan fund.
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2019-12-01
To House Water, Land, & Hawaiian Affairs Committee
HISB986IntroAllows a transient accommodations broker to register as a tax collection agent for its operators and plan managers. Requires operators and plan managers to provide a statement to the transient accommodations broker confirming compliance with all appl...
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2019-12-01
To Senate Energy, Economic Development, and Tourism Committee
HISB395EngrossAmends the exemption from conveyance tax for realty leases of less than 5 years by applying the exemption only to residential leases of 1 year or less. Effective 7/1/2050. (SD1)
[Detail][Text][Discuss]
2019-12-01
To House Finance Committee
HISB662EngrossProhibits vehicle lessors from renting, leasing, or offering for rent or lease, vehicles subject to a manufacturer's recall, until appropriate repairs are made. Defines peer-to-peer vehicle sharing related terms. Requires persons in the peer-to-peer ...
[Detail][Text][Discuss]
2019-12-01
To House Transportation Committee
HIHB331IntroAmends the excise tax rate on large cigars.
[Detail][Text][Discuss]
2019-12-01
To House Consumer Protection & Commerce Committee
HISB965EngrossIncreases the state tax credit for research activities to an unspecified portion of the allowable federal tax credit. Requires businesses to remain in Hawaii for 5 years after receiving the tax credit. Amends qualifying tax years. (SB965 HD1)
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2019-12-01
To House Finance Committee
HIHB1077IntroEstablishes a bipartisan commission within the Department of Taxation to review and make recommendations on state expenditures, revenue enhancements, and tax policy. Appropriates moneys.
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2019-12-01
To House Finance Committee
HIHB526IntroProvides a tax credit to employers who hire an individual with a disability. Applies to the 6-month period after the individual is initially hired.
[Detail][Text][Discuss]
2019-12-01
To House Labor & Public Employment Committee
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