HB 1145 Hawaii House · 2026 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 2, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

HB1145_HD1 → HB1145_SD1 · 2 edits

MINOR

The bill was revised from the House version (HD1) to the Senate version (SD1), primarily updating metadata such as the bill number, author names, and revision history. The core legislative text regarding tax definitions and effective dates remains substantively unchanged, though minor formatting adjustments were made to the effective date language in Section 5.

Scope change

The bill's scope and applicability remain unchanged; it continues to align Hawaii's income and estate tax laws with the federal Internal Revenue Code as of December 31, 2024.

TECHNICAL

Updated bill metadata including the version number (SD1), author names (Joseph Brown, Ainoa Naniole), and revision dates to reflect the Senate's processing of the bill.

Adjusted the effective date language in Section 5 from a placeholder date (July 1, 3000) to 'upon its approval' to indicate the bill will become effective once signed into law.

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 3, 2025

Upper · Passed

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

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