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Neutral Bill Mar 16, 2026

Relating To Pass-through Entity Taxation.

For taxable years beginning after 12/31/2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity. Effective July 1, 3000. (HD1)

https://legiscan.com/HI/bill/SB1465/2026
Bill data from LegiScan, used under CC BY 4.0.
Ron Kouchi State Senator
Taxation Partnerships S Corporations Pass-Through Entities
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