States / Hawaii / SB 3283

SB 3283 In Committee

RELATING TO TAXATION.

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted

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 activity tax credit.

Chamber
Senate
Introduced
Jan 30, 2026
Last action
Jan 30, 2026 — Introduced.
Session
2026
Momentum
31 · Low