RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
Sponsored By: Nadine K. Nakamura (Democratic)
Passed Senate
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)
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Nadine K. Nakamura
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Received notice of appointment of House conferees (Hse. Com. No. 732).
4/15/2025SenateHouse Conferees Appointed: Yamashita Chair; Takenouchi, Alcos.
4/14/2025HouseReceived notice of disagreement (Hse. Com. No. 704).
4/11/2025SenateHouse disagrees with Senate amendment (s).
4/10/2025HousePassed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
4/8/2025SenateReturned from Senate (Sen. Com. No. 734) in amended form (SD 1).
4/8/2025HouseReported from WAM (Stand. Com. Rep. No. 1670) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
4/3/2025SenateReport adopted; Passed Second Reading, as amended (SD 1).
4/3/2025Senate48 Hrs. Notice 04-08-25.
4/3/2025SenateThe 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.
4/1/2025SenateThe committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference.
3/28/2025SenateThe committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.
3/25/2025SenateReceived from House (Hse. Com. No. 333).
3/6/2025SenatePassed First Reading.
3/6/2025SenateReferred to WAM.
3/6/2025SenatePassed 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.
3/4/2025HouseReported from FIN (Stand. Com. Rep. No. 998) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
2/28/2025HousePassed 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) Cochran, Pierick, Templo, Ward excused (4).
2/28/2025HouseThe 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.
2/19/2025HouseBill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
2/14/2025HouseIntroduced and Pass First Reading.
1/23/2025HouseReferred to FIN, referral sheet 3
1/23/2025HousePending introduction.
1/21/2025House
Bill Text
Bill Text
HB1145_HD1
HB1145_SD1
Original
Related Bills
SB 572, RELATING TO HOUSING.
Adds loan funds administered by certified Nonprofit Community Development Financial Institutions (CDFIs) for certain for-sale affordable housing projects to the list of loan priorities for the Affordable Homeownership Revolving Fund. Expands the use of moneys in the revolving fund to allow financing as matching funds for CDFIs to mobilize other funding sources. (CD1)
HB 431, RELATING TO HOUSING.
Part I: Establishes requirements for kauhale projects, including reporting requirements by the Statewide Office on Homelessness and Housing Solutions (OHHS). Requires the Auditor to conduct a management and performance audit of the kauhale initiative. Appropriates funds for the continued operation of the kauhale initiative. Part II: Establishes the Ohana Zones Program as a permanent program within OHHS. Appropriates funds to DHS for the continued implementation of the Ohana Zones Pilot Program. Part III: Requires OHHS to submit a report every four months to the Legislature detailing the expenditure of funds appropriated toward the kauhale and ohana zones initiatives and conduct a comprehensive needs assessment. Part IV: Changes references to the Governor's Coordinator on Homelessness to "Coordinator on Homelessness". Specifies that the Coordinator on Homelessness shall report directly to the Director of Human Services. (CD1)
HB 420, RELATING TO REMEDIES.
Clarifies that the statute of repose applies to contract, tort, and statutory claims. Clarifies the required contents of a notice of claim of a construction defect served on a contractor. Clarifies the process and time frame by which a claimant may accept or reject a contractor's offer to settle and authorize repairs. Clarifies the mediation process for construction defect claims. Clarifies the statute of limitation or repose for construction defect claims. (CD1)
SB 1296, RELATING TO DISASTER RECOVERY.
Exempts reconstruction of any lawfully constructed structure that was damaged or destroyed in a disaster proclaimed by the Governor to constitute a state of emergency or a disaster declared pursuant to federal law from the requirements of a special management area minor permit or a special management area use permit under certain conditions. Sunsets 7/1/2028. (CD1)
HB 830, RELATING TO HISTORIC PRESERVATION REVIEWS.
Beginning 7/1/2026, authorizes the State Historic Preservation Division to contract its review of proposed state projects and projects affecting historic properties to third-party consultants under certain circumstances. Establishes requirements for qualified third-party consultants providing review services. Requires the project proponent to pay the reasonable fee requirements of the third-party consultant. Requires the Department of Land and Natural Resources to publish a draft of its proposed rules and later present its proposed final rules to the Board of Land and Natural Resources. Sunsets 6/30/2030. (CD1)
HB 1064, RELATING TO FIRE PROTECTION.
Effectuates the recommendations of the "Phase 3" Forward-Looking Report by Fire Safety Research Institute on the 2023 Maui wildfires and further clarifies the appointment and role of the State Fire Marshal. Establishes the Office of the State Fire Marshal in the Department of Law Enforcement. Establishes the State Fire Marshal Selection Commission. Requires reports to the Legislature. Appropriates funds. (CD1)