The capital infrastructure tax credit established by section 235-17.5 shall be operative for this chapter for taxable years beginning after December 31, 2013.
Haw. Rev. Stat. § 241-4.4
Capital infrastructure tax credit
L 2014, c 200, §3
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.