HB 1145 Hawaii House · 2025 Regular Session

RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.

Summary

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)

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Apr 2025

Governor

Introduced Jan 21, 2025 Last action Apr 15, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

HB1145_HD1 → HB1145_SD1 · 4 edits

MODERATE

This bill updates Hawaii's income, estate, and generation-skipping transfer tax laws to align with the federal Internal Revenue Code as amended through December 31, 2024. It also incorporates various federal disaster relief and economic stimulus provisions into state tax calculations. The primary change is updating the effective date from 2024 to 2024 (with some provisions applying to taxable years beginning after December 31, 2024) and clarifying which federal laws apply to state tax purposes.

Scope change

The bill maintains the same scope of applying federal tax conformity to Hawaii's income, estate, and generation-skipping transfer taxes, but updates the reference year for the Internal Revenue Code from 2023 to 2024 and incorporates additional federal disaster relief provisions.

DEFINITION

Updated the definition of 'Internal Revenue Code' to reference amendments as of December 31, 2024 instead of 2023 for both income and estate tax chapters.

ELIGIBILITY

Added specific provisions making various federal disaster relief and economic stimulus programs (from Public Laws 118-148, 117-2, 116-260, and 116-136) operative for Hawaii state tax purposes.

TIMELINE

Changed the effective date provision from July 1, 3000 to 'upon approval' with specific application dates of December 31, 2024 for taxable years and decedents dying or transfers occurring after that date.

TECHNICAL

Removed metadata and formatting elements from the House version including bill tracking numbers, timestamps, and page headers.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 10, 2025

Amended

House disagrees with Senate amendment (s).

lower

Apr 8, 2025

Introduced

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

lower

Apr 8, 2025

Upper · Passed

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

upper

Apr 1, 2025

Upper · Passed

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.

upper

Mar 25, 2025

Upper · Passed

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

upper

Mar 6, 2025

Committee

Referred to WAM.

upper

Mar 6, 2025

Introduced

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

upper

Mar 4, 2025

Lower · Passed

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.

lower

Feb 19, 2025

Lower · Passed

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.

lower

Jan 23, 2025

Committee

Referred to FIN, referral sheet 3

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors