· HI legislature · 2026

RELATING TO TAXATION.

Clarifies that references to the base amount in section 41, Internal Revenue Code of 1986, as amended, shall not apply to the tax credit for research activities, and that the tax credit for qualified research expenses may be claimed without regard to expenses in previous years. Increases the annual cap on the total…

Sponsor

Dru Kanuha (D-HI)

Introduced

2026-02-02

Policy area

Taxation

Latest action

Introduced.