# Hawaii HB 1145: RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.

Hawaii HB 1145, RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE., is a 2025–2026 Regular Session (Year 1) House bill sponsored by Nadine K. Nakamura (Democratic); status passed senate, last action 2025-04-15 (Received notice of appointment of House conferees (Hse. Com. No. 732).) (as of 2026-10-28).

- Canonical: https://policyrisk.com/state-bill/HI-HB1145-2025
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 1145
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
- Status: passed senate
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-04-15, Received notice of appointment of House conferees (Hse. Com. No. 732).
- Sponsor: Nadine K. Nakamura (Democratic)
- Cosponsors: 0
- Subjects: Conformity to the Internal Revenue Code for 2024, Income Tax, Estate and Generation-Skipping Transfer Tax, Federal Disaster Tax Relief Act of 2023, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## 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 overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Nadine K. Nakamura (Democratic), House

## Actions (23)

- 2025-04-15: Received notice of appointment of House conferees (Hse. Com. No. 732). (Senate)
- 2025-04-14: House Conferees Appointed: Yamashita Chair; Takenouchi, Alcos. (House)
- 2025-04-11: Received notice of disagreement (Hse. Com. No. 704). (Senate)
- 2025-04-10: House disagrees with Senate amendment (s). (House)
- 2025-04-08: Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. (Senate)
- 2025-04-08: Returned from Senate (Sen. Com. No. 734) in amended form (SD 1). (House)
- 2025-04-03: Reported 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. (Senate)
- 2025-04-03: Report adopted; Passed Second Reading, as amended (SD 1). (Senate)
- 2025-04-03: 48 Hrs. Notice 04-08-25. (Senate)
- 2025-04-01: 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. (Senate)
- 2025-03-28: The committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-03-25: The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-03-06: Received from House (Hse. Com. No. 333). (Senate)
- 2025-03-06: Passed First Reading. (Senate)
- 2025-03-06: Referred to WAM. (Senate)
- 2025-03-04: 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. (House)
- 2025-02-28: Reported 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. (House)
- 2025-02-28: 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) Cochran, Pierick, Templo, Ward excused (4). (House)
- 2025-02-19: 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. (House)
- 2025-02-14: Bill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-01-23: Introduced and Pass First Reading. (House)
- 2025-01-23: Referred to FIN, referral sheet 3 (House)
- 2025-01-21: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_SD1_.pdf)
- HB1145_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_HD1_.HTM)
- HB1145_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_SD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_.PDF)

## Related bills

- SB 572: RELATING TO HOUSING. (signed)
- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_SD1_.pdf)
- [HB1145_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_HD1_.HTM)
- [HB1145_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_SD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1145_.PDF)

## Related
- [SB 572: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB572-2025)
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB1145-2025 (as of 2026-10-28).