31st Legislature, 2021
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HB441       (?)


Measure Title: RELATING TO TAX HAVEN ABUSE.
Report Title: Taxation; Corporations; Combined Reporting
Description: 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 1/1/2022.
Companion:  SB1302
Package: None
Current Referral: ECD, FIN
Introducer(s): PERRUSO, ICHIYAMA, KAPELA, LOPRESTI, MARTEN, MCKELVEY, MIZUNO, TAM

Sort by Date Status Text
1/22/2021HPending introduction.
1/25/2021HIntroduced and Pass First Reading.
1/27/2021HReferred to ECD, FIN, referral sheet 1

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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HB441




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