2024 Archives
You are viewing archived information from 2024
Measure Title: |
RELATING TO PASS-THROUGH ENTITY TAXATION.
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Report Title: |
Taxation; Pass-Through Entities; S Corporations; Partnerships; Qualified Members
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Description: |
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 electing to pay Hawaii income taxes at the entity level, allows certain qualified members entitled to a tax credit to use the credit against the member's net income tax liability in subsequent years until exhausted.
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Companion: |
SB2725
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Package: |
None
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Current Referral: |
FIN
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Introducer(s): |
SAIKI
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Act: |
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Sort by Date | | Status Text |
1/26/2024 | H | Referred to FIN, referral sheet 3 |
1/24/2024 | H | Introduced and Pass First Reading. |
1/22/2024 | H | Pending introduction. |
S = Senate |
H = House |
D = Data Systems |
$ = Appropriation measure |
ConAm = Constitutional Amendment
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HB2307
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