The 1999, c 178 amendment applies to taxable years beginning after December 31, 1999. L 1999, c 178, §31(2).

The 1999, c 198 amendment applies to taxable years beginning after December 31, 1998. L 1999, c 198, §5.

Hawaii's net income tax law incorporates Internal Revenue Code of 1954, as amended, with certain exceptions, for purposes of determining gross income. Att. Gen. Op. 91-03.