HawaiiHB 12732025–2026 Regular Session (Year 2)House

RELATING TO TAXATION OF REAL ESTATE INVESTMENT TRUSTS.

Sponsored By: Amy A. Perruso (Democratic)

In Committee

Summary

Disallows the dividends-paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2025.

TaxationReal Estate Investment TrustsDividends Paid DeductionECD, CPC, FIN

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Amy A. Perruso

    Democratic • House

Cosponsors

  • Terez Amato

    Democratic • House

  • Tina Nakada Grandinetti

    Democratic • House

  • Kim Coco Iwamoto

    Democratic • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Carried over to 2026 Regular Session.

    12/8/2025
  2. Referred to ECD, CPC, FIN, referral sheet 4

    1/27/2025House
  3. Introduced and Pass First Reading.

    1/23/2025House
  4. Pending introduction.

    1/22/2025House

Bill Text

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