| Measure Title: |
RELATING TO TAX HAVEN ABUSE.
|
| Report Title: |
Taxation; Corporations; Combined Reporting
|
| Description: |
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.
|
| Companion: |
SB986
|
| Package: |
None
|
| Current Referral: |
ECD, FIN
|
| Introducer(s): |
PERRUSO, GANADEN, HUSSEY-BURDICK, KAPELA, KILA, LOWEN, MARTEN, MATAYOSHI, NAKASHIMA, ONISHI, TAM, WARD, Chun, Cochran
|
| Act: |
|
| Sort by Date | | Status Text |
| 12/11/2023 | D | Carried over to 2024 Regular Session. |
| 1/25/2023 | H | Referred to ECD, FIN, referral sheet 1 |
| 1/19/2023 | H | Introduced and Pass First Reading. |
| 1/17/2023 | H | Prefiled. |
S = Senate |
H = House |
D = Data Systems |
$ = Appropriation measure |
ConAm = Constitutional Amendment
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HB149