| HI | SR134 | Intro
25% | Requesting The Department Of Taxation To Conduct A Study On Disallowing The Dividends Paid Deduction For Real Estate Investment Trusts.
[Detail][Text][Discuss] | 2024-03-20
To Senate Commerce and Consumer Protection Committee |
| HI | HR19 | Intro
25% | Requesting The Department Of Taxation To Conduct A Study On Disallowing The Dividends Paid Deduction For Real Estate Investment Trusts.
[Detail][Text][Discuss] | 2024-03-08
To House Consumer Protection & Commerce Committee |
| HI | HCR30 | Intro
25% | Requesting The Department Of Taxation To Conduct A Study On Disallowing The Dividends Paid Deduction For Real Estate Investment Trusts.
[Detail][Text][Discuss] | 2024-03-08
To House Consumer Protection & Commerce Committee |
| HI | HB1572 | Intro
25% | Limits the exclusion from gross income to pensions received for past services provided in the State.
[Detail][Text][Discuss] | 2024-02-21
To House Finance Committee |
| HI | HB1778 | Intro
25% | Beginning 7/1/2026, amends existing law regarding preemption of local ordinances and regulations regulating the sale of cigarettes, tobacco products, and electronic smoking devices as a matter of statewide concern to clarify that the State's preempti...
[Detail][Text][Discuss] | 2024-02-15
To House Finance Committee |
| HI | HB1620 | Intro
25% | 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 |
| HI | SB2528 | Intro
25% | Disallows dividends paid deduction for real estate investment trusts, except for real estate investment trusts that provide affordable housing in the State. Applies to taxable years beginning after 12/31/2024. Sunsets 12/31/2027.
[Detail][Text][Discuss] | 2024-02-06
To Senate Housing Committee |
| HI | HB2413 | Intro
25% | Repeals the prohibition of qualified persons or firms from receiving direct or indirect financing for construction projects from any governmental contracting agency as a condition of prevailing wage terms. Extends the Hawaii Housing Finance and Devel...
[Detail][Text][Discuss] | 2024-02-06
To House Finance Committee |
| HI | SB3275 | Intro
25% | Increases the liquor tax and adjusts it for future inflation.
[Detail][Text][Discuss] | 2024-01-29
To Senate Commerce and Consumer Protection Committee |
| HI | HB2269 | Intro
25% | Requires the Department of Commerce and Consumer Affairs to conduct a study on the potential impacts of permitting the sale of aerial devices in the State.
[Detail][Text][Discuss] | 2024-01-26
To House Judiciary & Hawaiian Affairs Committee |
| HI | HB2307 | Intro
25% | 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 |
| HI | SB3102 | Intro
25% | Extends the Hawaii Housing Finance and Development Corporation approval and certification period in which construction or rehabilitation of certain projects under section 201H-36(a)(5), HRS, can qualify for general excise tax (GET) exemption and repe...
[Detail][Text][Discuss] | 2024-01-26
To Senate Housing Committee |
| HI | HB2587 | Intro
25% | Eliminates the income tax for single and heads-of-household filers making less than $20,000 a year or $40,000 a year for joint filers and scale low- and middle-income tax rates more slowly.
[Detail][Text][Discuss] | 2024-01-26
To House Finance Committee |
| HI | HB1700 | Intro
25% | Eliminates state income tax.
[Detail][Text][Discuss] | 2024-01-24
To House Finance Committee |
| HI | HB1729 | Intro
25% | Adjusts annually for tax years beginning on or after 1/1/2025, the income tax brackets, personal exemption amounts, standard deduction amounts, and the overall limitation on itemized deductions by a cost-of-living adjustment factor linked to the Urba...
[Detail][Text][Discuss] | 2024-01-24
To House Finance Committee |
| HI | HB1738 | Intro
25% | Directs the Department of Taxation, in consultation with the Department of Business, Economic Development, and Tourism, to study the feasibility of replacing the income and general excise taxes with a new retail sales tax or other tax. Requires the D...
[Detail][Text][Discuss] | 2024-01-24
To House Economic Development Committee |
| HI | HB1817 | Intro
25% | Establishes a one-time amnesty program for liabilities for taxable years beginning on or transactions occurring on or after 01/01/2000 through taxable periods ending on or transactions occurring on 12/31/2023. Specifies that the amnesty period begins...
[Detail][Text][Discuss] | 2024-01-24
To House Finance Committee |
| HI | SB2868 | 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] | 2024-01-24
To Senate Judiciary Committee |
| HI | SB2807 | Intro
25% | Establishes an annual tax credit for qualified physicians who actively practice medicine in rural areas of the state.
[Detail][Text][Discuss] | 2024-01-24
To Senate Health and Human Services Committee |
| HI | SB986 | 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 1/1/2023.
[Detail][Text][Discuss] | 2023-12-11
To Senate Commerce and Consumer Protection Committee |
| HI | HB1425 | Intro
25% | Legalizes, regulates, and taxes cannabis and manufactured cannabis products for adult use. Establishes the Hawaii cannabis commission to oversee the regulation of adult use cannabis manufacturers and retailers. Appropriates funds.
[Detail][Text][Discuss] | 2023-12-11
To House Judiciary & Hawaiian Affairs Committee |
| HI | SB1146 | 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] | 2023-12-11
To Senate Judiciary Committee |
| HI | SB357 | Intro
25% | Establishes a refundable state child tax credit payable on a monthly basis.
[Detail][Text][Discuss] | 2023-12-11
To Senate Health and Human Services Committee |
| HI | SB375 | Intro
25% | Establishes the Hawaii Cannabis Authority within the Department of Health to adopt rules to regulate responsible, adult-use of cannabis in the State. Establishes that possession of cannabis by an adult in the amount of four ounces or less without a p...
[Detail][Text][Discuss] | 2023-12-11
Carried over to 2024 Regular Session. |
| HI | HB149 | 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 1/1/2023.
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB1216 | Intro
25% | Establishes the Hawaii cannabis regulatory authority, which shall have oversight over the personal use of cannabis. Legalizes and regulates the personal use of small amounts of cannabis. Regulates the cultivation and sale of small amounts of cannabis...
[Detail][Text][Discuss] | 2023-12-11
To House Judiciary & Hawaiian Affairs Committee |
| HI | SB441 | Intro
25% | Establishes an excise tax of 25 cents for e-liquid cartridges and fifteen per cent of the wholesale price of open system eliquid sold, used, or possessed by a wholesaler or dealer on or after 7/1/2023. Defines and amends related terms. Makes conformi...
[Detail][Text][Discuss] | 2023-12-11
To Senate Health and Human Services Committee |
| HI | HB151 | 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] | 2023-12-11
To House Finance Committee |
| HI | SB359 | Intro
25% | Disallows dividends paid deduction for real estate investment trusts. Specifies that amounts collected from the disallowance be evenly divided and deposited into the dwelling unit revolving fund and rental housing revolving fund. Applies to taxable y...
[Detail][Text][Discuss] | 2023-12-11
To Senate Housing Committee |
| HI | HB492 | Intro
25% | Increases the state earned income tax credit from twenty to twenty-five percent of the federal earned income tax credit.
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB234 | Intro
25% | Disallows dividends paid deduction for real estate investment trusts. Specifies that amounts collected from the disallowance be evenly divided and deposited into the dwelling unit revolving fund and rental housing revolving fund. Applies to taxable y...
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | SB345 | 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] | 2023-12-11
To Senate Ways and Means Committee |
| HI | HB276 | Intro
25% | Establishes a nonrefundable tax credit for commercial property owners that make available parking spaces within the owners' parking lots for use by peer-to-peer car-sharing platforms. Applies to taxable years after 12/31/2022. Effective 7/1/3000. (HD...
[Detail][Text][Discuss] | 2023-12-11
To House Consumer Protection & Commerce Committee |
| HI | SB1089 | Intro
25% | Establishes a tax credit for commercial property owners that make available parking spaces within the owners' parking lots for use by peer-to-peer car-sharing platforms. Applies to taxable years after 12/31/2022.
[Detail][Text][Discuss] | 2023-12-11
To Senate Transportation and Culture and the Arts Committee |
| HI | HB1207 | Intro
25% | Simplifies the tax structure to four brackets and reduces the tax rate.
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB787 | Intro
25% | Establishes the Commission on Fiscal Responsibility within the Department of Taxation to review and make recommendations on expenditures, revenue enhancements, and tax policy. Requires a report to the Legislature.
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB624 | Intro
25% | Decreases the tax burden on lower income workers by reducing the income tax rate to zero for all but top brackets of income earned.
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB858 | Intro
25% | Decreases the tax burden on workers by reducing the income tax rate by three per cent for all but top brackets of income earned.
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB932 | Intro
25% | Changes the total amount of motion picture, digital media, and film production income tax credits allowed per year from $50,000,000 to an unspecified amount. Effective 6/30/3000. (HD1)
[Detail][Text][Discuss] | 2023-12-11
To House Finance Committee |
| HI | HB1423 | Intro
25% | Includes electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Establishes a tax of ten per cent for the wholesale price for electronic smoking devices. Allocates a portion of funds ...
[Detail][Text][Discuss] | 2023-12-11
To House Labor & Government Operations Committee |
| HI | HB1127 | Intro
25% | Increases the standard deduction amounts for taxpayers for taxable years beginning after December 31, 2022. Requires biannual increases to the standard deduction amounts to match any increase in the Consumer Price Index for All Urban Consumers for Ho...
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
