Hawaii Subject | S Corporations | Senate

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StanceStateBillStatusSummary/TitleLast Actionsort icon
HISB2725Enroll
75%
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 passthrough entity taxation election law. Amends the passthrough entit...
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2024-05-02
Enrolled to Governor.
HISB2701Intro
25%
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...
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2024-01-24
To Senate Ways and Means Committee
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