Hawaii Subject | Taxation

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StanceStateBillStatusSummary/TitleLast Actionsort icon
HISB301VetoDisallows dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2019. Sunsets 12/31/2023. (CD1)
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2019-07-09
Vetoed on 07-09-19 - Returned from the Governor without approval (Gov. Msg. No. 1382).
HISB1130PassSpecifies that the Internal Revenue Code section 512(a)(7), with respect to increases in unrelated business taxable income by disallowed fringe, is not operative in Hawaii income tax law. Conforms Hawaii income and estate and generation-skipping tran...
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2019-06-12
Act 069, 06/07/2019 (Gov. Msg. No. 1170).
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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2019-04-26
The conference committee deferred the measure.
HISCR117EngrossRequesting The Director Of Taxation To Convene A Task Force To Consider Worldwide Combined Reporting Of Corporate Income.
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2019-04-05
To House Finance Committee
HISR87PassRequesting The Director Of Taxation To Convene A Task Force To Consider Worldwide Combined Reporting Of Corporate Income.
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2019-04-04
Report and Resolution Adopted.
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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2019-03-22
To House Finance Committee
HIHB616EngrossExempts locally grown produce and locally raised livestock food products from the general excise tax. (HB616 HD1)
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2019-03-18
To Senate Ways and Means 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)
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2019-03-07
To House Finance Committee
HISB1275EngrossMakes various technical amendments to chapters 231, 243, 244D, and 245, Hawaii Revised Statutes. (SD1)
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2019-03-07
To House Finance Committee
HIHB844EngrossEstablishes a task force in the Department of Taxation to discuss the need to rebalance and repurpose the tax programs created by the general excise tax, income tax, and property tax laws. (HB844 HD1)
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2019-03-07
To Senate Ways and Means Committee
HIHB1049EngrossMakes various technical amendments to chapters 231, 243, 244D, and 245, Hawaii Revised Statutes. (HB1049 HD1)
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2019-03-07
To Senate Ways and Means Committee
HISB1463EngrossReplaces the environmental response, energy, and food security tax with a carbon emissions tax. Repeals state fuel taxes under the fuel tax law. Requires the Department of Business, Economic Development, and Tourism to submit an annual report to the ...
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2019-03-07
To House Energy & Environmental Protection 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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2019-03-07
To House Finance 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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2019-03-07
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 ...
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2019-03-07
To House Transportation 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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2019-03-05
To Senate Ways and Means Committee
HIHB475EngrossDisallows dividends paid deduction for real estate investment trusts. (HB475 HD1)
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2019-03-05
To Senate Ways and Means Committee
HIHB331IntroAmends the excise tax rate on large cigars.
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2019-02-12
To House Consumer Protection & Commerce 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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2019-02-08
To Senate Economic Development, Environment, and Technology Committee
HISB1114IntroRequires a tax clearance before renewal or issuance of a professional or vocational license.
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2019-02-07
To Senate Commerce, Consumer Protection, and Health 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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2019-02-06
To Senate Ways and Means Committee
HISB713IntroEstablishes a 1-time amnesty program for certain delinquent transient accommodations and general excise tax obligations. Allows transient accommodations brokers to register as a tax collection agent for its operators and plan managers. Requires regis...
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2019-01-30
To Senate Ways and Means Committee
HISB222IntroAmends the excise tax rate on large cigars.
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2019-01-28
To Senate Commerce, Consumer Protection, and Health Committee
HISB1105IntroRelating To Taxation. Short form bill.
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2019-01-28
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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2019-01-28
To Senate Public Safety, Intergovernmental and Military Affairs 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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2019-01-28
To House Water, Land, & Hawaiian Affairs Committee
HIHB957IntroRepeals 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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2019-01-28
To House Housing Committee
HISB1373IntroIncreases the general excise tax by 0.5 per cent to 4.5 per cent on January 1, 2031.
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2019-01-28
To Senate Ways and Means 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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2019-01-28
To House Finance 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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2019-01-28
To Senate Ways and Means Committee
HIHB1472IntroAllows 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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2019-01-28
To House Tourism & International Affairs Committee
HIHB1459IntroReplaces the environmental response, energy, and food security tax with a carbon emissions tax. Repeals state fuel taxes under the fuel tax law.
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2019-01-28
To House Energy & Environmental Protection 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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2019-01-24
To House Judiciary Committee
HIHB48IntroShort form bill relating to taxation.
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2019-01-22
To House Tourism & International Affairs Committee
HIHB110IntroShort form bill relating to taxation.
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2019-01-22
To House Finance 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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2019-01-22
To Senate Labor, Culture and the Arts 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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2019-01-22
To House Labor & Public Employment 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.
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2019-01-22
To House Labor & Public Employment Committee
HIHB525IntroProvides to a taxpayer who hires an elderly individual a nonrefundable tax credit for the 6-month period after the individual is initially hired by the taxpayer.
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2019-01-22
To House Labor & Public Employment Committee
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