Relating To Conformity To The Internal Revenue Code.

Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2025. Effective 7/1/3000. (HD1)

Bill Details

State

Hawaii

Session

2026 Regular Session

Chamber

House

Official Source

www.capitol.hawaii.gov/session/measure_ind...

LegiScan

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Action History

2026-04-06 S The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C..

2026-03-30 S The committee(s) on WAM deferred the measure until 04-06-26 10:30AM; Conference Room 211 & Videoconference.

2026-03-27 S The committee(s) on WAM has rescheduled its public hearing to 03-30-26 10:30AM; CR 211 & Videoconference.

2026-03-25 S The committee(s) on WAM has scheduled a public hearing on 03-30-26 10:00AM; CR 211 & Videoconference.

2026-03-12 S Referred to WAM.

2026-03-12 S Passed First Reading.

2026-03-12 S Received from House (Hse. Com. No. 400).

2026-03-10 H Passed Third Reading with none voting aye with reservations; Representative(s) Garcia, Pierick, Shimizu voting no (3) and none excused (0). Transmitted to Senate.

2026-03-06 H 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) Hashem, Perruso, Quinlan, Sayama excused (4).

2026-03-06 H Reported from FIN (Stand. Com. Rep. No. 1012-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.

2026-02-25 H The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.

2026-02-23 H Bill scheduled to be heard by FIN on Wednesday, 02-25-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

2026-02-02 H Referred to FIN, referral sheet 6

2026-01-28 H Introduced and Pass First Reading.

2026-01-26 H Pending introduction.

Votes

2026-04-06 Senate Ways and Means: Passed, With Amendments Yea: 12 Nay: 0

Committee Referrals

2026-02-02 H Finance

2026-03-12 S Ways and Means

Bill Text Versions

2026-01-29 Introduced

2026-03-06 Amended

Subjects

Conformity to the Internal Revenue Code for 2025 Income Tax Estate and Generation-skipping Transfer Tax