· HI legislature · 2026

RELATING TO THE LOW-INCOME HOUSING TAX CREDIT.

Clarifies that, for tax credits issued after July 1, 2026, a partner or member that is a partnership or limited liability company that has been allocated a low-income housing tax credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the su…

Sponsor

Luke Evslin (D-HI)

Introduced

2026-03-30

Policy area

Housing and Community Development

Latest action

Pending introduction.