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

The 2000 amendment applies to taxable years beginning after December 31, 1999. L 2000, c 174, §6.

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.