Measure Title: RELATING TO PASS-THROUGH ENTITY TAXATION.
Report Title: Taxation; Pass-through Entity; S Corporations; Partnerships; Tax Exempt Entities
Description: For pass-through entities electing to pay Hawaii taxes at the entity level, reduces the pass-through entity level tax rate and allows the tax credit to be carried forward to subsequent years. Takes effect 7/1/2040. Applies to taxable years beginning after 12/31/2023. (SD1)
Companion:
Package: None
Current Referral: CPN, WAM
Introducer(s): YAMASHITA
Act:

Sort by Date Status Text
3/22/2024SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/22/2024SReported from CPN (Stand. Com. Rep. No. 3218) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/14/2024SThe committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 5 Aye(s): Senator(s) Keohokalole, Fukunaga, McKelvey, Richards, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
3/8/2024SThe committee(s) on CPN has scheduled a public hearing on 03-14-24 9:30AM; CR 229 & Videoconference.
3/7/2024SReferred to CPN, WAM.
3/1/2024SPassed First Reading.
3/1/2024SReceived from House (Hse. Com. No. 16).
2/29/2024HPassed Third Reading with none voting aye with reservations; Representative(s) Kapela, Perruso voting no (2) and Representative(s) Cochran, Holt excused (2). Transmitted to Senate.
2/29/2024HReported from FIN (Stand. Com. Rep. No. 703-24), recommending passage on Third Reading.
2/22/2024HThe committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Kitagawa, Aiu, Chun, Garrett, Kahaloa, Kila, Kobayashi, Lamosao, Morikawa, Poepoe, Takenouchi, Alcos, Ward; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Cochran, Nishimoto.
2/20/2024HBill scheduled to be heard by FIN on Thursday, 02-22-24 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
2/7/2024HPassed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Nakashima, Ward excused (2).
2/7/2024HReported from CPC (Stand. Com. Rep. No. 122-24) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
1/30/2024HThe committee on CPC recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Nakashima, Sayama, Amato, Belatti, Hussey-Burdick, Onishi, Tam, Pierick; Ayes with reservations: none; Noes: none; and 3 Excused: Representative(s) Hashem, Gates, Lowen.
1/26/2024HBill scheduled to be heard by CPC on Tuesday, 01-30-24 2:00PM in House conference room 329 VIA VIDEOCONFERENCE.
1/24/2024HReferred to CPC, FIN, referral sheet 1
1/19/2024HIntroduced and Pass First Reading.
1/18/2024HPending introduction.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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HB1803 HD1 SD1
All Versions of this Measure
HB1803_SD1 Pdf File
HB1803_HD1 Pdf File
HB1803 Pdf File
Committee Reports
HB1803_HD1_HSCR122-24_ Pdf File
HB1803_HD1_HSCR703-24_ Pdf File
HB1803_SD1_SSCR3218_ Pdf File
Testimony
HB1803_TESTIMONY_CPC_01-30-24_
HB1803_HD1_TESTIMONY_FIN_02-22-24_
HB1803_HD1_TESTIMONY_CPN_03-14-24_
Hearing Notices
CPC
1/30/24 2:00P
329 VIA VIDEOCONFERENCE
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FIN
2/22/24 10:00A
308 VIA VIDEOCONFERENCE
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CPN
3/14/24 9:30A
CR 229 & Videoconference
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