HB2307 - Relating To Pass-through Entity Taxation.
Hawaii - 2024 Regular Session
Introduced byScott K. Saiki
Last updated 21 days ago
1 Co-Sponsor
For taxable years beginning after 12/31/2023, adds a definition for "qualified member" and repeals the definitions for "direct member" and "indirect member" as used in the State's pass-through entity taxation election law. For pass-through entities electing to pay Hawaii income taxes at the entity level, allows certain qualified members entitled to a tax credit to use the credit against the member's net income tax liability in subsequent years until exhausted.
STATUS
Tentative
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