Bill Commons

HI SB 2738

died on adjournment

RELATING TO TAX HAVEN ABUSE.

Hawaii · 2026 Regular Session · upper

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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

  1. 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.

  2. 2026-02-20

    Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    passage,reading-2,referral-committee

  3. 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

  4. 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

  5. 2026-02-16

    The committee(s) on CPN/JDC has rescheduled its public hearing to 02-17-26 9:30AM; CR 229 & Videoconference.

  6. 2026-02-13

    The committee(s) on CPN/JDC has scheduled a public hearing on 02-17-26 9:45AM; Conference Room 229 & Videoconference.

  7. 2026-01-30

    Referred to CPN/JDC, WAM.

    referral-committee

  8. 2026-01-26

    Passed First Reading.

    reading-1

  9. 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

Official source

https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=2738&year=2026

Attribution

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

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