Hawaii DoTax Repeals, Adopts Temporary Rules, Proposes Final Pass-Through Entity Income Tax Regulations

The Hawaii Department of Taxation (DoTax) repealed, and adopted, temporary pass-through entity income tax regulations, and proposed the temporary rules for final adoption. The Department repealed temporary regulation sections 18-235-200-01 through 18-235-200-09, and adopted temporary regulation sections 18-235-201-01 through 18-235-201-09. The adopted temporary regulations have also been proposed for final adoption. The temporary regulations take effect Jan. 2, 2025, and expire July 2, 2026. [Haw. Dep’t of Tax’n, Temp. Regs. Section 18-235-201-01 et al., 12/26/24]