Hawaii SB82 amends tax laws to apply retroactively to taxable years beginning after December 31, 2024.
Hawaii SB82 amends Section 235-2.3 of the Hawaii Revised Statutes to redefine "Internal Revenue Code" for tax years starting after December 31, 2023. This Act applies retroactively to taxable years beginning after December 31, 2024, affecting how gross income, adjusted gross income, ordinary income and loss, and taxable income are determined.
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