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Hawaii · 2026 Regular Session · Bill

HB 116: RELATING TO TAX HAVEN ABUSE.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 116 is a bill introduced in the Hawaii House on January 14, 2025. According to its official title, it concerns: RELATING TO TAX HAVEN ABUSE. Primary sponsor: Linda Ichiyama (Democratic). Most recent recorded action (December 8, 2025): Carried over to 2026 Regular Session.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

Requires corporations to include the income of all foreign subsidiaries to the State. Applies the State's apportionment formula to determine the share of reported profits subject to the appropriate tax. Effective 1/1/2026.

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Linda IchiyamaPrimary sponsorDemocraticHouse31

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Carried over to 2026 Regular Session.
  2. Referred to ECD, FIN, referral sheet 1
  3. Introduced and Pass First Reading.
  4. Prefiled.

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source