Bill Commons

HI HB 116

died on adjournment

RELATING TO TAX HAVEN ABUSE.

Hawaii · 2026 Regular Session · lower

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.

Introduced
2025-01-16
Status date
—
Latest action
2025-12-08 — Carried over to 2026 Regular Session.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • ICHIYAMAprimary

Committees

Not provided by source.

Action timeline

  1. 2025-12-08

    Carried over to 2026 Regular Session.

    carried-over

  2. 2025-01-21

    Referred to ECD, FIN, referral sheet 1

    referral-committee

  3. 2025-01-16

    Introduced and Pass First Reading.

    introduction,reading-1

  4. 2025-01-14

    Prefiled.

Versions

Documents

Votes

Not provided by source.

Related bills

Official source

https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=116&year=2026

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:20:09.051962Z

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