SB 3283 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

Summary
Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Increases the annual aggregate cap for the research activity tax credit.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 30, 2026 Last action Feb 2, 2026
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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Feb 2, 2026
Committee
Referred to EDT, WAM.
upper
Jan 30, 2026
Introduced
Introduced.
upper
2 primary · 1 co-sponsor

Sponsors