Legislative record

HB 1803STATE · HawaiiIntroduced

RELATING TO PASS-THROUGH ENTITY TAXATION.

For pass-through entities electing to pay Hawaiʻi taxes at the entity level, reduces the pass-through entity level tax rate and allows the tax credit to be carried forward to subsequent years. Takes effect 7/1/2040. Applies to taxable years beginning after 12/31/2023. (SD1)

Voted 3/22/2024

Roll-call record

How representatives voted

27 yea·0 nay·5 other

Docket history

Action history

  1. 3/22/2024Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
  2. 3/22/2024Reported from CPN (Stand. Com. Rep. No. 3218) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
  3. 3/14/2024The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 5 Aye(s): Senator(s) Keohokalole, Fukunaga, McKelvey, Richards, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
  4. 3/8/2024The committee(s) on CPN has scheduled a public hearing on 03-14-24 9:30AM; CR 229 & Videoconference.
  5. 3/7/2024Referred to CPN, WAM.
  6. 3/1/2024Passed First Reading.
  7. 3/1/2024Received from House (Hse. Com. No. 16).
  8. 2/29/2024Passed Third Reading with none voting aye with reservations; Representative(s) Kapela, Perruso voting no (2) and Representative(s) Cochran, Holt excused (2). Transmitted to Senate.
  9. 2/29/2024Reported from FIN (Stand. Com. Rep. No. 703-24), recommending passage on Third Reading.
  10. 2/22/2024The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Kitagawa, Aiu, Chun, Garrett, Kahaloa, Kila, Kobayashi, Lamosao, Morikawa, Poepoe, Takenouchi, Alcos, Ward; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Cochran, Nishimoto.