Hawaii ~ Corporate, Personal Income Taxes: IRC Conformity Legislation Enacted

Legislation has been enacted that generally conforms Hawaii corporate and personal income tax laws to the Internal Revenue Code (IRC) as amended as of December 31, 2016, for taxable years beginning after December 31, 2016. Previously, Hawaii generally conformed to the IRC as amended as of December 31, 2015, for taxable years beginning after December 31, 2015.

Act. 95 (S.B. 1002), Laws 2017, applicable as noted

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