Bill Commons

HI SB 314

died on adjournment

RELATING TO TAX HAVEN ABUSE.

Hawaii · 2026 Regular Session · upper

Quick answers

Did HI SB 314 pass?

No. HI SB 314 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 (2025-12-08): Carried over to 2026 Regular Session.

What is HI SB 314 about?

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.

Who sponsors HI SB 314?

RHOADS is the primary sponsor of HI SB 314.

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
2025-01-15
Latest action
2025-12-08 — Carried over to 2026 Regular Session.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • RHOADSprimary

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 CPN/JDC, WAM.

    referral-committee

  3. 2025-01-15

    Introduced and passed First Reading.

    introduction,reading-1

  4. 2025-01-14

    Pending Introduction.

Versions

Documents

Votes

Not provided by source.

Related bills

Official source

https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=314&year=2026

Attribution

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

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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 314. 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.