Legislative record

HB 234STATE · HawaiiIntroduced

RELATING TO TAXATION OF REAL ESTATE INVESTMENT TRUSTS.

Disallows dividends paid deduction for real estate investment trusts. Specifies that amounts collected from the disallowance be evenly divided and deposited into the dwelling unit revolving fund and rental housing revolving fund. Applies to taxable years beginning after 12/31/2023. Sunsets 12/31/2026.

Voted 12/11/2023

Roll-call record

How representatives voted

0 yea·0 nay

No roll-call votes recorded for this bill yet.

Docket history

Action history

  1. 12/11/2023Carried over to 2024 Regular Session.
  2. 1/25/2023Referred to ECD, CPC, FIN, referral sheet 1
  3. 1/20/2023Introduced and Pass First Reading.
  4. 1/19/2023Pending introduction.