Hawaii bills · 2026 Regular Session
Hawaii SB 314
RELATING TO TAX HAVEN ABUSE.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- RHOADS (Democratic)
Summary
Official abstract published by the Hawaii legislature· 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 1/1/2026.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- Jan 14, 2025 · Senate
Pending Introduction. - Jan 15, 2025 · Senate
Introduced and passed First Reading. - Jan 21, 2025 · Senate
Referred to CPN/JDC, WAM. - Dec 8, 2025 · Legislature
Carried over to 2026 Regular Session.