Haw. Rev. Stat. § 235-121
"C corporation" means a corporation which is not an S corporation.
"Income attributable to the State" means items of income, loss, deduction, or credit of the S corporation apportioned to this State pursuant to part II of this chapter or allocated to this State pursuant to section 235-5.
"Income not attributable to the State" means all items of income, loss, deduction, or credit of the S corporation other than income attributable to the State.
"Internal Revenue Code" has the meaning set forth in section 235-2.3 and as it applies to the taxable period; section references of the Internal Revenue Code shall be deemed to refer to corresponding provisions of prior and subsequent federal tax laws.
"Post-termination transition period" means that period defined in section 1377(b)(1) of the Internal Revenue Code.
"Pro rata share" means the share determined with respect to an S corporation shareholder for a taxable period in the manner provided in section 1377(a)(1) or (2) or 1362(e)(2) or (3) or (6)(D), as the case may be, of the Internal Revenue Code.
"S corporation" means a corporation for which a valid election under section 1362(a) of the Internal Revenue Code is in effect.
"Taxable period" means any taxable year or portion of a taxable year during which a corporation is an S corporation.
HRS § 235-121