HI SB1184

Conforms Hawaii's state income tax law to amendments made to the federal Internal Revenue Code between January 1, 2012, and January 2, 2013

Updates state tax provisions to reflect changes in the Internal Revenue Code, including provisions from the American Taxpayer Relief Act of 2012 which was signed into law on January 2, 2013

Received support from the Department of Taxation during committee review

Maintains Hawaii's annual practice of adopting Internal Revenue Code provisions as operative for state tax purposes