# 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 2) House bill sponsored by Nadine K. Nakamura (Democratic); status failed, last action 2026-04-02 (Received notice of the discharge of all House Conferees (Hse. Com. No. 457).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB1145-2026
- As of: 2026-11-01
- 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 2)
- Title: RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2026-04-02, Received notice of the discharge of all House Conferees (Hse. Com. No. 457).
- 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: yes
- Roll calls: 5 (143 yes, 0 no in all)
- 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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | Senate | Senate Floor Vote | pass | 25 | 0 |   |
| 2025-04-01 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 11 | 0 |   |
| 2025-03-04 | House | House Floor Vote | pass | 48 | 0 |   |
| 2025-02-28 | House | House Floor Vote | pass | 47 | 0 |   |
| 2025-02-19 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 12 | 0 |   |

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_SD1_.pdf)
- HB1145_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_HD1_.HTM)
- HB1145_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_SD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_SD1_.pdf)
- [HB1145_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_HD1_.HTM)
- [HB1145_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_SD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1145_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB1145-2026 (as of 2026-11-01).