HI SB 2738
died on adjournmentRELATING TO TAX HAVEN ABUSE.
Hawaii · 2026 Regular Session · upper
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did HI SB 2738 pass?
No. HI SB 2738 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-02-20): Reported from CPN/JDC (Stand. Com. Rep. No. 2611) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
What is HI SB 2738 about?
Effective 1/1/2028, requires corporations to include in their income 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, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Establishes penalties for violations. Effective 7/1/2050. (SD1)
Who sponsors HI SB 2738?
RHOADS is the primary sponsor of HI SB 2738.
Description
Effective 1/1/2028, requires corporations to include in their income 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, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Establishes penalties for violations. Effective 7/1/2050. (SD1)
- Introduced
- 2026-01-23
- Latest action
- 2026-02-20 — Reported from CPN/JDC (Stand. Com. Rep. No. 2611) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- RHOADSprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-02-20
Reported from CPN/JDC (Stand. Com. Rep. No. 2611) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2026-02-20
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
passage,reading-2,referral-committee
2026-02-17
The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, San Buenaventura, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Chang.
committee-passage-favorable
2026-02-17
The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 4 Aye(s): Senator(s) Keohokalole, Fukunaga, Awa; Aye(s) with reservations: Senator(s) Lamosao ; 0 No(es): none; and 1 Excused: Senator(s) McKelvey.
committee-passage-favorable
2026-02-16
The committee(s) on CPN/JDC has rescheduled its public hearing to 02-17-26 9:30AM; CR 229 & Videoconference.
2026-02-13
The committee(s) on CPN/JDC has scheduled a public hearing on 02-17-26 9:45AM; Conference Room 229 & Videoconference.
2026-01-30
Referred to CPN/JDC, WAM.
referral-committee
2026-01-26
Passed First Reading.
reading-1
2026-01-23
Introduced.
introduction
Versions
Documents
Votes
The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS.
2026-02-17 · pass · 4-0
Member-level votes (5)
- Keohokalole: yes
- Fukunaga: yes
- Awa: yes
- Lamosao: yes
- McKelvey: not voting
The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS.
2026-02-17 · pass · 4-0
Member-level votes (5)
- Rhoads: yes
- Gabbard: yes
- San Buenaventura: yes
- Awa: yes
- Chang: not voting
Related bills
- Companion bill: HB 2149
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:20:09.051962Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=HI&identifier=SB 2738. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
See the methodology page for data sources and limitations.