IRC § 41 is the federal statute that defines the credit for increasing research activity. §235-110.91 Tax credit for research activities of the Hawaii Revised Statutes explains that § 41 is operative for the Hawaii credit with the following exceptions:

• References to a "base amount" shall not apply. This exception is significant and makes the Hawaii credit one of the most generous of its kind.
• Activity cannot occur outside the state.

View the complete text of IRC section 41: Sec. 41. Credit for increasing research activities.