· HI legislature · 2026

RELATING TO TAXATION.

Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Increases the annual aggregate cap for the research activi…

Sponsor

Stanley Chang (D-HI)

Introduced

2026-02-02

Policy area

Taxation

Latest action

Introduced.