· HI legislature · 2026

RELATING TO TAXATION OF REAL ESTATE INVESTMENT TRUSTS.

Disallows the dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.

Sponsor

Ikaika Hussey (D-HI)

Introduced

2025-12-08

Policy area

Taxation

Latest action

Pending introduction.