Haw. Rev. Stat. § 23-93
This is the official text of Haw. Rev. Stat. § 23-93, part of Hawaii’s Rev. Stat — part of the compiled statutory law of Hawaii, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Review for 2021 and every fifth year thereafter.
Official statutory text
(a) The credits, exclusions, and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2021 and every fifth year thereafter.
(b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.
(c) This section shall apply to the following:
(1) Section 235-7.3--Exclusion of royalties and other income derived from a patent, copyright, or trade secret of a qualified high technology business;
(2) Section 235-9.5--Exclusion for income and proceeds from stock options or stocks of a qualified high technology business or a holding company for a qualified high technology business;
(3) Sections 235-17.5 and 241-4.4--Credit for capital infrastructure costs;
(4) Sections 235-110.7 and 241-4.5--Credit for capital goods used by a trade or business;
(5) Section 235-110.91--Credit for research activity;
(6) Section 235-110.3--Credit for ethanol facility; and
(7) Section 241-3.5--Deduction for adjusted eligible net income of an international banking facility. [L 2016, c 245, pt of §2; am L 2017, c 177, §16]
(b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.
(c) This section shall apply to the following:
(1) Section 235-7.3--Exclusion of royalties and other income derived from a patent, copyright, or trade secret of a qualified high technology business;
(2) Section 235-9.5--Exclusion for income and proceeds from stock options or stocks of a qualified high technology business or a holding company for a qualified high technology business;
(3) Sections 235-17.5 and 241-4.4--Credit for capital infrastructure costs;
(4) Sections 235-110.7 and 241-4.5--Credit for capital goods used by a trade or business;
(5) Section 235-110.91--Credit for research activity;
(6) Section 235-110.3--Credit for ethanol facility; and
(7) Section 241-3.5--Deduction for adjusted eligible net income of an international banking facility. [L 2016, c 245, pt of §2; am L 2017, c 177, §16]
Status: in_force · Read it on the official government site
Need a lawyer in Hawaii?
Find a Hawaii lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.