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Hawaii 2026

HB 1145

RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.

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Source: Open States / PluralUpdated 2026-09-18 19:11:01 UTC.

Official record

Measure details

Jurisdiction
Hawaii
Session
2026
Chamber
lower
Classification
bill
Subjects
Conformity to the Internal Revenue Code for 2024, Estate and Generation-Skipping Transfer Tax, Federal Disaster Tax Relief Act of 2023, Income Tax
Introduced / first action
2025-01-21 00:00:00

Source-supplied abstracts

Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2024. (SD1)

Sponsors

Source-supplied history

Actions

  1. Received notice of the discharge of all House Conferees (Hse. Com. No. 457).

    receipt

  2. House Conferee(s) discharged.

  3. Carried over to 2026 Regular Session.

    carried-over

  4. Received notice of appointment of House conferees (Hse. Com. No. 732).

    receipt

  5. House Conferees Appointed: Yamashita Chair; Takenouchi, Alcos.

  6. Received notice of disagreement (Hse. Com. No. 704).

    receipt

  7. House disagrees with Senate amendment (s).

    amendment-failure

  8. Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

    passage

  9. Returned from Senate (Sen. Com. No. 734) in amended form (SD 1).

  10. Reported from WAM (Stand. Com. Rep. No. 1670) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.

  11. Report adopted; Passed Second Reading, as amended (SD 1).

    passage, reading-2, referral-committee

  12. 48 Hrs. Notice 04-08-25.

  13. The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Wakai.

    committee-passage-favorable

  14. The committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference.

    deferral

  15. The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.

  16. Received from House (Hse. Com. No. 333).

    introduction, receipt

  17. Passed First Reading.

    reading-1

  18. Referred to WAM.

    referral-committee

  19. Passed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Kapela, Pierick, Ward excused (3). Transmitted to Senate.

    passage

  20. Reported from FIN (Stand. Com. Rep. No. 998) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.

  21. Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Pierick, Templo, Ward excused (4).

  22. The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward.

    committee-passage-favorable

  23. Bill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

  24. Introduced and Pass First Reading.

    introduction, reading-1

  25. Referred to FIN, referral sheet 3

    referral-committee

  26. Pending introduction.

When supplied by the API

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