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HCR 21

ENDORSING TAIWAN'S INTERNATIONAL PARTICIPATION, ENCOURAGING THE SIGNING OF A UNITED STATES-TAIWAN AGREEMENT ON AVOIDANCE OF DOUBLE TAXATION, AND COMMEMORATING THE SISTER-STATE RELATIONSHIP BETWEEN THE STATE OF HAWAII AND TAIWAN.

2026 Regular Session Introduced by Diamond Garcia and 4 co-sponsors

Hawaii legislature endorses Taiwan's international participation and urges U.S.-Taiwan tax treaty negotiations while commemorating their sister-state relationship.

Referred to ECD, FIN, referral sheet 15
#internationalparticipation #sister-staterelationship #tradeagreement #unitedstates-taiwan
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Bill Summary · HCR 21

Legislative bill overview

HCR 21 is a Hawaii state concurrent resolution that endorses Taiwan's participation in international organizations, calls for the U.S. and Taiwan to negotiate a tax treaty to prevent double taxation, and formally recognizes Hawaii's sister-state relationship with Taiwan. As a concurrent resolution, it expresses the state legislature's position but does not create binding law—it requires passage by both chambers but not gubernatorial signature.

Why is this important

Taiwan's international participation and U.S.-Taiwan relations are diplomatically sensitive given the People's Republic of China's claims over Taiwan. A tax agreement would reduce compliance burdens for businesses and individuals operating between Hawaii and Taiwan, potentially strengthening economic ties. This resolution signals Hawaii's legislative support for deepening relationships with Taiwan at a state level.

Potential points of contention

  • Diplomatic sensitivity: The resolution could strain relations with China, which opposes Taiwan's independent international participation and may view it as undermining its sovereignty claims
  • Federal authority: Tax treaties are typically negotiated at the federal level; a state resolution pressuring federal action on this issue involves state overreach into foreign affairs
  • Symbolism vs. substance: As a concurrent resolution, this carries symbolic weight but no legal force, raising questions about whether it meaningfully advances the stated goals or is primarily rhetorical

Compiled from official sources — confirm details with the bill’s official record.

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