235-110.97 Historic preservation income tax credit.
§235-110.97 Historic preservation income tax credit. [Section repealed December 31, 2024. L 2019, c 267, §3.] (a) Notwithstanding any law to the contrary, there shall be allowed to each taxpayer subject to the tax imposed by this chapter a historic preservation income tax credit for substantial rehabilitation of a certified historic structure that shall be […]
235-125.5 Transition rule.
§235-125.5 Transition rule. (a) A corporation for which an S election was in effect for federal purposes but not for Hawaii purposes for the taxable period immediately preceding the taxable period beginning after December 31, 1989, may elect before December 31, 1992, not to have section 235-125(a) apply to carryforwards from taxable periods preceding the […]
235-111 Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.
§235-111 Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks. (a) General rule. The amount of income taxes imposed by this chapter (also the amount of income taxes imposed by any preceding law of the State) and the liability of any employer in respect of wages, shall be assessed or levied and […]
235-126 Part-year residence.
§235-126 Part-year residence. For purposes of this part if a shareholder of an S corporation is both a resident and nonresident of this State during any taxable period, the shareholder’s pro rata share of the S corporation’s income attributable to the State and income not attributable to the State for the taxable period shall be […]
235-110.31 REPEALED.
§235-110.31 REPEALED. L 2016, c 202, §6.
235-110.4 and 235-110.45 REPEALED.
§ §235-110.4 and 235-110.45 REPEALED. L 2007, c 9, § §23, 24.
235-110.46 REPEALED.
§235-110.46 REPEALED. L 2017, c 3, §6.
235-110.5 REPEALED.
§235-110.5 REPEALED. L 1987, c 40, §2.
235-110.51 Technology infrastructure renovation tax credit.
§235-110.51 Technology infrastructure renovation tax credit. (a) There shall be allowed to each taxpayer subject to the taxes imposed by this chapter, an income tax credit which shall be deductible from the taxpayer’s net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed. (b) […]
235-110.6 Fuel tax credit for commercial fishers.
§235-110.6 Fuel tax credit for commercial fishers. (a) Each principal operator of a commercial fishing vessel who files an individual or corporate net income tax return for a taxable year may claim an income tax credit under this section against the Hawaii state individual or corporate net income tax. (b) The tax credit shall be […]