Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-7-01 - Exclusion of income nontaxable under the Constitution or laws of the United States
Universal Citation: HI Admin Rules 18-235-7-01
Current through August, 2024
(a) Section 235-7(a)(1), HRS, excludes income that is not subject to taxation by the State under the Constitution and laws of the United States, if and to the extent that federal law so requires.
(b) Public Law No. 86-272, codified at 15 U.S.C. §§381 - 384, causes the exclusion under section 235-7(a)(1), HRS, to apply. Section 235-6, HRS, is a separate provision and shall not be construed to expand in any way the exclusion provided by Public Law No. 86-272 and section 235-7(a)(1), HRS.
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