{
  "batch": "6655-hawaii-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Hawaii Revised Statutes: Chapter 235 index (anchor)",
      "summary": "[Unverified - being checked] Hawaii's official statute site publishes HRS Chapter 235 under the heading quoted (the state income tax law). Conformity and exceptions: sections 235-2.3 to 235-2.45.",
      "body": "Hawaii's official statute site publishes HRS Chapter 235 under the heading quoted (the state income tax law). Conformity and exceptions: sections 235-2.3 to 235-2.45.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“CHAPTER 235 INCOME TAX LAW”\n\nNote: Anchor record: legislature's own statute site, state .gov domain. Revenue department: tax.hawaii.gov.",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-.htm",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "CHAPTER 235 INCOME TAX LAW",
      "volatility": "low",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "Hawaii Revised Statutes",
      "topic": "Chapter 235 index (anchor)",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-hi"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_conformity",
      "category": "Business",
      "title": "[Unverified - being checked] HRS 235-2.3(a): Conformity to the federal Internal Revenue Code",
      "summary": "[Unverified - being checked] Hawaii conforms to the federal Internal Revenue Code of 1986 as amended as of December 31, 2024 for determining gross income, adjusted gross income and taxable income, with exceptions listed in 235-2.3 to 235-2.45.",
      "body": "Hawaii conforms to the federal Internal Revenue Code of 1986 as amended as of December 31, 2024 for determining gross income, adjusted gross income and taxable income, with exceptions listed in 235-2.3 to 235-2.45.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2024, as it applies to the determination of gross income, adjusted gross income, ordinary income and loss, and taxable income”\n\nNote: Applies to taxable years beginning after December 31, 2024.",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0003.htm",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2024, as it applies to the determination of gross income, adjusted gross income, ordinary income and loss, and taxable income",
      "volatility": "medium",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "HRS 235-2.3(a)",
      "topic": "Conformity to the federal Internal Revenue Code",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-hi"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_s179",
      "category": "Business",
      "title": "HRS 235-2.4(o): Section 179 expensing: Hawaii limit $25,000",
      "summary": "Hawaii allows IRC section 179 expensing but caps the aggregate cost that may be expensed at $25,000, with the reduction starting above $200,000.",
      "body": "Hawaii allows IRC section 179 expensing but caps the aggregate cost that may be expensed at $25,000, with the reduction starting above $200,000.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(o) Section 179 (with respect to the election to expense certain depreciable business assets) of the Internal Revenue Code shall be operative for purposes of this chapter, except as provided in this subsection: (1) The aggregate cost provided in section 179(b)(1), which may be taken into account under section 179(a) for any taxable year, shall not exceed $25,000; (2) The amount at which the reduction in limitation provided in section 179(b)(2) begins shall exceed $200,000 for any taxable year;”",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "(o) Section 179 (with respect to the election to expense certain depreciable business assets) of the Internal Revenue Code shall be operative for purposes of this chapter, except as provided in this subsection: (1) The aggregate cost provided in section 179(b)(1), which may be taken into account under section 179(a) for any taxable year, shall not exceed $25,000; (2) The amount at which the reduction in limitation provided in section 179(b)(2) begins shall exceed $200,000 for any taxable year;",
      "volatility": "medium",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "HRS 235-2.4(o)",
      "topic": "Section 179 expensing: Hawaii limit $25,000",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_bonus_dep",
      "category": "Business",
      "title": "HRS 235-2.4(m): Bonus depreciation (168(k)) not allowed",
      "summary": "Hawaii allows federal accelerated cost recovery (section 168) except 168(k) (the special allowance for certain property), which is not operative for Hawaii.",
      "body": "Hawaii allows federal accelerated cost recovery (section 168) except 168(k) (the special allowance for certain property), which is not operative for Hawaii.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(m) Section 168 (with respect to the accelerated cost recovery system) of the Internal Revenue Code shall be operative for purposes of this chapter, except that sections 168(j) (relating to property on Indian reservations), 168(k) (relating to the special allowance for certain property acquired during the period specified therein), and 168(m) (relating to the special allowance for certain reuse and recycling property) of the Internal Revenue Code shall not be operative for purposes of this chapter.”",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "(m) Section 168 (with respect to the accelerated cost recovery system) of the Internal Revenue Code shall be operative for purposes of this chapter, except that sections 168(j) (relating to property on Indian reservations), 168(k) (relating to the special allowance for certain property acquired during the period specified therein), and 168(m) (relating to the special allowance for certain reuse and recycling property) of the Internal Revenue Code shall not be operative for purposes of this chapter.",
      "volatility": "medium",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "HRS 235-2.4(m)",
      "topic": "Bonus depreciation (168(k)) not allowed",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_s162",
      "category": "Business",
      "title": "HRS 235-2.4(i): Trade or business expenses and self-employed health insurance (162(l))",
      "summary": "Section 162 (trade or business expenses) is operative for Hawaii except 162(f)(2), (3) and (4); no Hawaii exception removes 162(l), the self-employed health insurance deduction, so conformity applies.",
      "body": "Section 162 (trade or business expenses) is operative for Hawaii except 162(f)(2), (3) and (4); no Hawaii exception removes 162(l), the self-employed health insurance deduction, so conformity applies.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“(i) Section 162 (with respect to trade or business expenses) of the Internal Revenue Code shall be operative for the purposes of this chapter, except that sections 162(f)(2), (3), and (4) (all of which relate to exceptions to the general rule, established in section 162(f)(1), that no deduction is allowed for the payment of fines or penalties) shall not be operative for purposes of this chapter.”\n\nNote: 162(l) is inferred from silence in this exception list; DOTAX guidance on the Hawaii form was not opened. Confidence therefore set to 'contested' for the 162(l) point.",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "(i) Section 162 (with respect to trade or business expenses) of the Internal Revenue Code shall be operative for the purposes of this chapter, except that sections 162(f)(2), (3), and (4) (all of which relate to exceptions to the general rule, established in section 162(f)(1), that no deduction is allowed for the payment of fines or penalties) shall not be operative for purposes of this chapter.",
      "volatility": "medium",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "HRS 235-2.4(i)",
      "topic": "Trade or business expenses and self-employed health insurance (162(l))",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_home_office",
      "category": "Business",
      "title": "No Hawaii-specific home office rule",
      "summary": "Sections 235-2.3, 235-2.35, 235-2.4 and 235-2.45 do not mention IRC section 280A (home office), so Hawaii follows federal treatment through general conformity.",
      "body": "Sections 235-2.3, 235-2.35, 235-2.4 and 235-2.45 do not mention IRC section 280A (home office), so Hawaii follows federal treatment through general conformity.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“§235-2.4 Operation of certain Internal Revenue Code provisions; sections 63 to 530.”\n\nNote: ABSENCE RECORD (inferred from an index/listing, not from operative text). Searched: the full text of HRS 235-2.3, 235-2.35, 235-2.4 and 235-2.45 for '280A' and 'home office': no hits. Not searched: HRS 235-7 and DOTAX guidance.",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "§235-2.4 Operation of certain Internal Revenue Code provisions; sections 63 to 530.",
      "volatility": "medium",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "Hawaii home-office deduction",
      "topic": "No Hawaii-specific home office rule",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6655_hawaii_state_creator_tax_deductions_6655_hawaii_state_creator_tax_deductions_deadline",
      "category": "Business",
      "title": "HRS 235-97(b): State filing deadline for sole proprietors",
      "summary": "Net income returns are due on or before the twentieth day of the fourth month following the close of the taxable year (April 20 for calendar-year filers); a sole proprietor's adjustments are claimed on that individual return.",
      "body": "Net income returns are due on or before the twentieth day of the fourth month following the close of the taxable year (April 20 for calendar-year filers); a sole proprietor's adjustments are claimed on that individual return.\n\nWhat Hawaii State Legislature (Hawaii Revised Statutes) actually says:\n\n“Net income returns for the taxable year shall be filed with the department on or before the twentieth day of the fourth month following the close of the taxable year”",
      "source_type": "official",
      "source_link": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0097.htm",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Hawaii State Legislature (Hawaii Revised Statutes)",
      "evidence_quote": "Net income returns for the taxable year shall be filed with the department on or before the twentieth day of the fourth month following the close of the taxable year",
      "volatility": "medium",
      "from_batch": "6655-hawaii-state-creator-tax-deductions",
      "subject": "HRS 235-97(b)",
      "topic": "State filing deadline for sole proprietors",
      "applies_to_country": "US",
      "applies_to_scope": "HI",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-hi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}