| HI | SB2497 | Pass | Repeals the provision that made references to the base amount in the Internal Revenue Code inapplicable to the research activities tax credit and allowed credits for all qualified research expenses to be taken without regard to previous years' expens...
[Detail][Text][Discuss] | 2024-07-02
Act 139, 07/01/2024 (Gov. Msg. No. 1240). |
| HI | SB2857 | Intro
Sine Die | Establishes a five-year income tax credit for general excises taxes paid on qualified aircraft service and maintenance gross income of the qualified taxpayer. Takes effect 1/1/2050. (SD1)
[Detail][Text][Discuss] | 2024-02-14
To Senate Ways and Means Committee |
| HI | SB2525 | Intro
Sine Die | Amends the environmental response, energy, and food security tax to address carbon emissions. Incrementally increases the tax rate over time. Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Requires ...
[Detail][Text][Discuss] | 2024-01-30
To Senate Energy, Economic Development, and Tourism Committee |
| HI | SB2496 | Intro
Sine Die | Establishes a gray water income tax credit to encourage the installation of qualified gray water systems certified by the Department of Health on existing residential properties and new housing developments. Effective for taxable years beginning afte...
[Detail][Text][Discuss] | 2024-01-24
To Senate Health and Human Services Committee |
| HI | SB2701 | Intro
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...
[Detail][Text][Discuss] | 2024-01-24
To Senate Ways and Means Committee |
| HI | SB2807 | Intro
Sine Die | 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 | SB2090 | Intro
Sine Die | Establishes a tax credit for certain owners of a condominium whose association is increasing maintenance fees to comply with a county ordinance requiring an automatic fire sprinkler system or alternative fire prevention and fire safety system.
[Detail][Text][Discuss] | 2024-01-18
To Senate Commerce and Consumer Protection Committee |
| HI | SB822 | Engross
Sine Die | Creates a process for the establishment of a creative district. Establishes a 5-year income tax credit for creative districts. Permits counties to enact incentives for creative districts. Requires the State Foundation on Culture and the Arts to submi...
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | SB1008 | Intro
Sine Die | Imposes a state carbon emissions tax of $6.25 per ton of carbon dioxide equivalent emissions on all aviation fuel. Directs the aviation fuel tax into the airport revenue fund. Implements a tax credit to mitigate the effects of this tax on lower incom...
[Detail][Text][Discuss] | 2023-12-11
To Senate Transportation and Culture and the Arts Committee |
| HI | SB1004 | Intro
Sine Die | Establishes a carbon emissions tax credit. Expands the environmental response, energy, and food security tax to include carbon emissions. Applies to taxable years beginning after 12/31/2023. Requires the Office of Planning and Sustainable Development...
[Detail][Text][Discuss] | 2023-12-11
To Senate Energy, Economic Development, and Tourism Committee |
| HI | SB443 | Intro
Sine Die | Limits the tax credits for research activities each taxpayer may receive to $1,500,000 per taxable year. Requires that every qualified high technology business be registered to do business in the State and occupy a business location and address in th...
[Detail][Text][Discuss] | 2023-12-11
To Senate Energy, Economic Development, and Tourism Committee |
| HI | SB405 | Intro
Sine Die | Establishes the cesspool conversion tax credit to upgrade or convert cesspools certified by the Department of Health into a director-approved wastewater system. Effective for taxable years beginning after 12/31/2023.
[Detail][Text][Discuss] | 2023-12-11
To Senate Agriculture and Environment Committee |
| HI | SB1060 | Intro
Sine Die | Establishes a carbon emissions tax credit. Expands the environmental response, energy, and food security tax to include carbon emissions. Applies to taxable years beginning after 12/31/2023.
[Detail][Text][Discuss] | 2023-12-11
To Senate Energy, Economic Development, and Tourism Committee |
| HI | SB1148 | Intro
Sine Die | Establishes a five-year income tax credit for general excises taxes paid on qualified aircraft service and maintenance expenses of the qualified taxpayer. Sunsets 12/31/2028.
[Detail][Text][Discuss] | 2023-12-11
To Senate Transportation and Culture and the Arts Committee |
| HI | SB1234 | Intro
Sine Die | Establishes a tax credit for certain owners of a condominium whose association is increasing maintenance fees to comply with a county ordinance requiring an automatic fire sprinkler system or alternative fire prevention and fire safety system.
[Detail][Text][Discuss] | 2023-12-11
To Senate Commerce and Consumer Protection Committee |
