SB 1464 Hawaii Senate · 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. (CD1)

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

Senate Passage

Apr 2025

House Passage

Apr 2025

Signed into Law

May 2025

Introduced Jan 21, 2025 Signed May 29, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

SB1464_CD1 → SB1464_HD1 · 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 of December 31, 2024. The changes include specific provisions for various federal relief programs, clarifying which federal tax rules apply to Hawaii state taxes and which do not.

Scope change

The bill maintains the same scope as the original version, continuing to conform Hawaii state taxes to federal Internal Revenue Code provisions while specifying which federal public laws are operative for Hawaii tax purposes.

DEFINITION

Updated the effective date reference from 2023 to 2024 for the Internal Revenue Code conformance provisions.

TIMELINE

Changed the bill's effective date from immediate approval to July 1, 3000, which appears to be a placeholder or error in the House version.

TECHNICAL

Removed formatting artifacts and metadata from the Senate version that were present in the House version.

Adjusted section numbering and formatting to match House bill standards while maintaining the same substantive provisions.

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 30, 2025

Lower · Passed

Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and Representative(s) Cochran, Pierick excused (2).

lower

Apr 30, 2025

Upper · Passed

Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.

upper

Apr 24, 2025

Lower · Passed

Reported from Conference Committee (Conf Com. Rep. No. 17) as amended in (CD 1).

lower

Apr 24, 2025

Introduced

48 Hrs. Notice (as amended CD 1) 04-30-25

upper

Apr 24, 2025

Upper · Passed

Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 17).

upper

Apr 23, 2025

Lower · Passed

The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Yamashita, Takenouchi, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

lower

Apr 23, 2025

Upper · Passed

The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Moriwaki, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Apr 22, 2025

Lower · Passed

Bill scheduled for Conference Committee Meeting on Wednesday, 04-23-25 10:30AM in conference room 309.

lower

Apr 10, 2025

Amended

Senate disagrees with House amendments.

upper

Apr 10, 2025

Introduced

Received from House (Hse. Com. No. 693).

upper

Apr 8, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.

lower

Mar 27, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 13 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 3 Excused: Representative(s) Hussey, Alcos, Ward.

lower

Feb 28, 2025

Committee

Referred to FIN, referral sheet 17

lower

Feb 19, 2025

Introduced

Received from Senate (Sen. Com. No. 11).

lower

Feb 19, 2025

Upper · Passed

Passed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House.

upper

Feb 12, 2025

Upper · Passed

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

upper

Feb 7, 2025

Upper · Passed

The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.

upper

Jan 27, 2025

Committee

Referred to WAM.

upper

Jan 23, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 21, 2025

Introduced

Pending Introduction.

upper

1 primary · 0 co-sponsors