Official record
Measure details
- Jurisdiction
- Hawaii
- Session
- 2026
- Chamber
- upper
- Classification
- bill
- Subjects
- Research Activities, Tax Credit
- Introduced / first action
- 2026-01-28 00:00:00
Source-supplied abstracts
Restores the provision that makes references to the Internal Revenue Code's base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.
Sponsors
- HASHIMOTO (primary), primary