| HI | HB2484 | Enroll
75% | Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2023. (CD1)
[Detail][Text][Discuss] | 2024-05-03
Received notice of passage on Final Reading in House (Hse. Com. No. 830). |
| HI | HB2404 | Enroll
75% | Incrementally increases standard deduction amounts and widens income tax brackets for specific taxable years beginning after 12/31/2023. (CD1)
[Detail][Text][Discuss] | 2024-05-03
Received notice of passage on Final Reading in House (Hse. Com. No. 830). |
| HI | HB1776 | Engross
50% | Amends income tax brackets. Temporarily amends the applicable percentage of the employment-related expenses for which the child and dependent care income tax credit may be claimed and permanently provides for a disallowance period when there is a fin...
[Detail][Text][Discuss] | 2024-03-21
To Senate Ways and Means Committee |
| HI | HB1049 | Engross
50% | Increases the applicable percentage of employment-related expenses that is used to calculate the amount of the child and dependent care tax credit. Increases the cap amount on employment-related expenses that may be used to claim the child and depend...
[Detail][Text][Discuss] | 2024-03-20
Received notice of all Senate conferees being discharged (Sen. Com. No. 340). |
| HI | HB2780 | Engross
50% | Incrementally amends income tax rates for every other taxable year beginning after 12/31/2026. Effective 1/1/3000. (HD1)
[Detail][Text][Discuss] | 2024-03-07
To Senate Ways and Means Committee |
| HI | HB2779 | Engross
50% | Incrementally increases the amount of the income tax standard deduction for taxable years beginning after December 31, 2023, through taxable years beginning after December 31, 2033. Effective 7/1/3000. (HD1)
[Detail][Text][Discuss] | 2024-03-07
To Senate Ways and Means Committee |
| HI | HB1572 | Intro
25% | Limits the exclusion from gross income to pensions received for past services provided in the State.
[Detail][Text][Discuss] | 2024-02-21
To House Finance Committee |
| HI | HB2734 | Intro
25% | Increases the capital gains tax for nonresident and foreign taxpayers. Increases the alternative capital gains tax for corporations for nonresident and foreign corporations.
[Detail][Text][Discuss] | 2024-01-26
To House Finance Committee |
| HI | HB1618 | Intro
25% | Permanently excludes businesses within a federally designated opportunity zone from required unemployment insurance contributions and temporarily excludes those businesses from general excise and income tax for five years.
[Detail][Text][Discuss] | 2024-01-24
To House Economic Development Committee |
| HI | HB1700 | Intro
25% | Eliminates state income tax.
[Detail][Text][Discuss] | 2024-01-24
To House Finance Committee |
| HI | HB1729 | Intro
25% | Adjusts annually for tax years beginning on or after 1/1/2025, the income tax brackets, personal exemption amounts, standard deduction amounts, and the overall limitation on itemized deductions by a cost-of-living adjustment factor linked to the Urba...
[Detail][Text][Discuss] | 2024-01-24
To House Finance Committee |
| HI | HB1738 | Intro
25% | Directs the Department of Taxation, in consultation with the Department of Business, Economic Development, and Tourism, to study the feasibility of replacing the income and general excise taxes with a new retail sales tax or other tax. Requires the D...
[Detail][Text][Discuss] | 2024-01-24
To House Economic Development Committee |
| HI | HB389 | Intro
25% | Establishes a carbon sequestration income tax credit. Effective 7/1/3000. (HD2)
[Detail][Text][Discuss] | 2023-12-11
To House Finance Committee |
| HI | HB886 | Intro
25% | Eliminates the home mortgage interest deduction for second homes under Hawaii income tax law. Sunsets on 7/1/2028. Effective 6/30/3000. (HD1)
[Detail][Text][Discuss] | 2023-12-11
To House Finance Committee |
| HI | HB1121 | Engross
50% | Excludes from taxation one hundred per cent of the gain realized by a fee simple owner from the sale of a leased fee interest in units within a condominium project, cooperative project, or planned unit development to the association of apartment owne...
[Detail][Text][Discuss] | 2023-12-11
To Senate Commerce and Consumer Protection Committee |
| HI | HB276 | Intro
25% | Establishes a nonrefundable tax credit for commercial property owners that make available parking spaces within the owners' parking lots for use by peer-to-peer car-sharing platforms. Applies to taxable years after 12/31/2022. Effective 7/1/3000. (HD...
[Detail][Text][Discuss] | 2023-12-11
To House Consumer Protection & Commerce Committee |
| HI | HB1126 | Intro
25% | Increases the amount of the personal exemption for taxable income years beginning after 12/31/2023. Requires the personal exemption to be increased biannually based on any increase in the Consumer Price Index for All Urban Consumers for Honolulu for ...
[Detail][Text][Discuss] | 2023-12-11
To House Economic Development Committee |
| HI | HB1471 | Intro
25% | Clarifies that there is a presumption of a nexus for certain nonresident employees who telework. Amends the income tax law to apply to the total income of certain nonresident employees who telework. Effective 6/30/3000. (HD1)
[Detail][Text][Discuss] | 2023-12-11
To House Finance Committee |
| HI | HB1225 | Intro
25% | Establishes a landlord low-income tenant tax credit.
[Detail][Text][Discuss] | 2023-12-11
To House Housing Committee |
| HI | HB337 | Intro
25% | Increases the capital gains tax threshold from 7.25 per cent to 9 per cent. Increases the alternative capital gains tax for corporations from 4 per cent to 5 per cent. Applies to tax years beginning after 12/31/2022. Effective 6/30/3000. (HD1)
[Detail][Text][Discuss] | 2023-12-11
To House Finance Committee |
