HB 1918 Hawaii House · 2026 Regular Session

RELATING TO TAXATION.

Summary

Imposes conveyance tax on the transfer of a controlling interest of an entity with an interest in real property. Stipulates that the imposition of the conveyance tax on transfers of entity ownership shall not apply to any transfer of interest or acquisition between entities wholly owned by the same common ownership that results in no change in the beneficial ownership. Imposes the conveyance tax on certain transfers of real property at the lowest tax rate. Imposes liability on the transferee in the event that the transferor of the controlling interest does not pay the tax due. Effective 1/1/3028. (SD1)

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Mar 2026

Governor

Introduced Jan 23, 2026 Last action Mar 30, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

HB1918_HD1 → HB1918_SD1 · 5 edits

MODERATE

This bill updates the legislative metadata to reflect its progression from the House to the Senate, including new sponsor names and revised effective dates. It also makes minor text adjustments to the statute, such as clarifying that the tax applies to property located 'in the State' rather than 'this State' and rephrasing the deadline for tax payment to occur 'before' the sealing of documents.

Scope change

The bill's substantive scope regarding tax liability remains unchanged, but the effective date of the law is moved from July 1, 3000, to January 1, 3028.

TIMELINE

The effective date of the Act was changed from July 1, 3000, to January 1, 3028.

TECHNICAL

The phrase 'this State' was changed to 'the State' in the definition of taxable property transfers.

New sponsors, Gregory LaMontagne and Ainoa Naniole, were added to the bill header.

Original House sponsors and bill identifiers were removed.

REQUIREMENT

The deadline for paying taxes was rephrased from 'prior to' to 'before' the imprinting of the seal.

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

Mar 30, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Mar 30, 2026

Committee

Reported from WLA (Stand. Com. Rep. No. 3249) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Mar 18, 2026

Upper · Passed

The committee(s) on WLA recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WLA were as follows: 4 Aye(s): Senator(s) Lee, C., Inouye, Chang, Lamosao; Aye(s) with reservations: none ; 1 No(es): Senator(s) DeCorte; and 0 Excused: none.

upper

Mar 12, 2026

Upper · Passed

The committee(s) on WLA has scheduled a public hearing on 03-16-26 1:00PM; Conference Room 224 & Videoconference.

upper

Mar 10, 2026

Committee

Referred to WLA, WAM.

upper

Mar 6, 2026

Introduced

Received from House (Hse. Com. No. 61).

upper

Mar 5, 2026

Lower · Passed

Passed Third Reading with none voting aye with reservations; Representative(s) Alcos, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu voting no (9) and Representative(s) Perruso excused (1). Transmitted to Senate.

lower

Mar 3, 2026

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita; Ayes with reservations: Representative(s) Gedeon, Reyes Oda; 1 Noes: Representative(s) Alcos; and Excused: none.

lower

Feb 12, 2026

Committee

Reported from WAL (Stand. Com. Rep. No. 243-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Feb 5, 2026

Lower · Passed

The committee on WAL recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Hashem, Morikawa, Belatti, Ichiyama, Poepoe, Woodson, Souza; Ayes with reservations: none; 1 Noes: Representative(s) Shimizu; and 1 Excused: Representative(s) Iwamoto.

lower

Jan 28, 2026

Committee

Referred to WAL, FIN, referral sheet 3

lower

Jan 26, 2026

Introduced

Introduced and Pass First Reading.

lower

Jan 23, 2026

Introduced

Pending introduction.

lower

14 primary · 0 co-sponsors