HB 1273 Hawaii House · 2026 Regular Session

RELATING TO TAXATION OF REAL ESTATE INVESTMENT TRUSTS.

HB 1273 removes a tax deduction for real estate investment trusts (REITs) by disallowing their "dividends-paid deduction" for tax purposes. This change directly affects REITs operating in the state, requiring them to pay tax on income they previously could offset with this deduction. The policy takes effect for taxable years starting after December 31, 2025. The bill is currently pending in the 2026 legislative session.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 22, 2025 Last action Dec 8, 2025
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Full legislative history

Actions timeline

Total actions
4
Key actions
0
Committee
1
Jan 27, 2025
Committee
Referred to ECD, CPC, FIN, referral sheet 4
lower
Jan 23, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 22, 2025
Introduced
Pending introduction.
lower
4 primary · 0 co-sponsors

Sponsors