Low-income Housing Tax Credit
Hawaii 2022 Regular Session
Relating To Homelessness. [HB-1744]
Authorizes the issuance of general obligation bond proceeds to the Hawaii Public Housing Authority to begin the development and construction of permanent supportive housing units to meet the needs of chronically homeless individuals and families and other vulnerable populations in the State. Authorizes the Hawaii Housing Finance and Development Corporation to consider any application from the Hawaii Public Housing Authority or partner, or both, for competitive federal low-income housing tax credits for the construction of these units. Establishes
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Gettr Hawaii 2022 Regular Session
Relating To Low-income Housing Tax Credit. [SB-659]
Allows the low-income housing tax credit to be allocated among the partners or members of the partnership or limited liability company earning the credit in any manner agreed to by the partners or members. Requires Internal Revenue Service Form 8609 to be included with claims for the low-income housing tax credit. Specifies other restrictions and clarifies the effect of other tax provisions for buildings placed in service after 12/31/2020. Extends the increases made to the low-income housing tax credit from 12/31/2021 to an unspecified date. Applies
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Hawaii 2021 Regular Session
Relating To Low-income Housing Tax Credit. [SB-659]
Allows the low-income housing tax credit to be allocated among the partners or members of the partnership or limited liability company earning the credit in any manner agreed to by the partners or members. Requires Internal Revenue Service Form 8609 to be included with claims for the low-income housing tax credit. Specifies other restrictions and clarifies the effect of other tax provisions for buildings placed in service after 12/31/2020. Extends the increases made to the low-income housing tax credit from 12/31/2021 to an unspecified date. Applies
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Hawaii 2021 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-80]
Clarifies when and how members or partners of a taxpayer may claim the low-income housing tax credit. Requires a Form 8609 for purposes of claiming the tax credit. Specifies the application of tax provisions with respect to buildings or projects placed in service after 12/31/2020. Extends the sunset date of Act 129, Session Laws of Hawaii 2016, to 12/31/2027. (CD1)
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Hawaii 2019 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-855]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state lowincome housing tax credit. Effective 7/1/2050. (SD1)
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Hawaii 2019 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-441]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit. Appropriates funds to establish one position in the Hawaii Housing Finance and Development Corporation to oversee the Low-Income Housing Tax Credit Program.
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Hawaii 2019 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-1183]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit.
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Hawaii 2019 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-956]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit.
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Hawaii 2019 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-1294]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state lowincome housing tax credit.
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-2608]
Amends certain requirements for the state low-income housing tax credit by: changing the tax credit allocation for partnerships; amending filing requirements for tax credit claims; and specifying that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and passive activity loss do not apply with respect to claims for the credit.
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-2527]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and passive activity loss do not apply to the state low-income housing tax credit allocations after 12/31/2019. Extends the time period in which to claim the low-income housing tax credit. Enables state partnerships to claim the tax credit even if the partnerships are not considered partners for federal tax purposes. Takes effect on approval. (SD1)
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-2387]
Changes tax credit allocation for partnerships and corporations. Makes inoperative at risk and passive activity loss rules with respect to certain low-income building.
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-2694]
Changes tax credit allocation for partnerships and corporations. Makes inoperative at-risk and passive activity loss rules with respect to certain low-income buildings. Effective 7/1/2050. (SD2)
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Hawaii 2020 Regular Session
Relating To Affordable Housing. [SB-2218]
Prohibits landlords from evicting tenants where units are not habitable and limits tenants' liability. Exempts certain housing units from school impact fee requirements. Authorizes Hawaii Housing Finance and Development Corporation (HHFDC) to enter into ninety-nine year leases for condominiums on state lands. Prohibits discrimination based on participation in a housing assistance program. Specifies that certain provisions of the Internal Revenue Code do not apply with respect to claims for the state low-income housing tax credit. Appropriates funds
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-1294]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state lowincome housing tax credit.
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-1183]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit.
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-855]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state lowincome housing tax credit. Effective 7/1/2050. (SD1)
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [SB-441]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit. Appropriates funds to establish one position in the Hawaii Housing Finance and Development Corporation to oversee the Low-Income Housing Tax Credit Program.
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Hawaii 2020 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-956]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit.
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Hawaii 2017 Regular Session
Relating To The Low-income Housing Tax Credit. [HB-1335]
Specifies that certain provisions of the Internal Revenue Code related to at-risk rules and deductions and to passive activity loss do not apply with respect to claims for the state low-income housing tax credit. Appropriates funds to establish one position in the Hawaii Housing Finance and Development Corporation to oversee the Low-Income Housing Tax Credit Program. (HB1335 HD1)