# Hawaii HB 2149: RELATING TO TAX HAVEN ABUSE.

Hawaii HB 2149, RELATING TO TAX HAVEN ABUSE., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Amy A. Perruso (Democratic); status failed, last action 2026-01-30 (Referred to ECD, FIN, referral sheet 5) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2149-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 2149
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAX HAVEN ABUSE.
- Status: failed
- Chamber: House
- Introduced: 2026-01-26
- Last action: 2026-01-30, Referred to ECD, FIN, referral sheet 5
- Sponsor: Amy A. Perruso (Democratic)
- Cosponsors: 5
- Subjects: Taxation, Corporations, Combined Reporting, State-by-state Reporting, Department of Taxation, Corporate Tax Law Task Force, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Part I: Effective 1/1/2027, requires corporations to include in their income 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, which shall be deposited into the state general fund; and requires corporations to report all profits, losses, revenues, and inter-company transactions made and all taxes paid in other states. Part II: Establishes within DOTAX a Corporate Tax Law Task Force to annually review the State's corporate tax laws and recommend updates to close tax loopholes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Amy A. Perruso (Democratic), House
- Cosponsor: Terez Amato (Democratic), House
- Cosponsor: Della Au Belatti (Democratic), House
- Cosponsor: Tina Nakada Grandinetti (Democratic), House
- Cosponsor: Kim Coco Iwamoto (Democratic), House
- Cosponsor: Mahina Poepoe (Democratic), House

## Actions (3)

- 2026-01-30: Referred to ECD, FIN, referral sheet 5 (House)
- 2026-01-28: Introduced and Pass First Reading. (House)
- 2026-01-26: Pending introduction. (House)

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2149_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2149_.pdf)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2149_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2149_.pdf)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB2149-2026 (as of 2026-11-01).