Legislative record

SB 314STATE · HawaiiIntroduced

RELATING TO TAX HAVEN ABUSE.

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.

Voted 12/8/2025

Roll-call record

How representatives voted

0 yea·0 nay

No roll-call votes recorded for this bill yet.

Docket history

Action history

  1. 12/8/2025Carried over to 2026 Regular Session.
  2. 1/21/2025Referred to CPN/JDC, WAM.
  3. 1/15/2025Introduced and passed First Reading.
  4. 1/14/2025Pending Introduction.