All Roll Calls
Yes: 93 • No: 21
HawaiiHB 21482025–2026 Regular Session (Year 2)House
RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.
Sponsored By: Amy A. Perruso (Democratic)
Passed
Summary
Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed. Effective 7/1/3000. (HD1)
TaxationUnrealized Gains SurchargeEstate and Generation-Skipping Transfer TaxExclusion AmountWAM
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Amy A. Perruso
Democratic • House
Cosponsors
Terez Amato
Democratic • House
Della Au Belatti
Democratic • House
Tina Nakada Grandinetti
Democratic • House
Kim Coco Iwamoto
Democratic • House
Jeanne Kapela
Democratic • House
Lisa Marten
Democratic • House
Shirley Ann Templo
Democratic • House
Roll Call Votes
House vote • 3/10/2026
House Floor Vote
Yes: 41 • No: 10
House vote • 3/6/2026
House Floor Vote
Yes: 38 • No: 9
House vote • 3/4/2026
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 14 • No: 2
Actions Timeline
Received from House (Hse. Com. No. 366).
3/12/2026SenatePassed First Reading.
3/12/2026SenateReferred to WAM.
3/12/2026SenatePassed Third Reading with Representative(s) Souza voting aye with reservations; Representative(s) Alcos, Amato, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Reyes Oda, Shimizu voting no (10) and none excused (0). Transmitted to Senate.
3/10/2026HouseReported from FIN (Stand. Com. Rep. No. 1019-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
3/6/2026HousePassed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Reyes Oda, Souza voting aye with reservations; Representative(s) Alcos, Amato, Garcia, Gedeon, Kong, Matsumoto, Muraoka, Pierick, Shimizu voting no (9) and Representative(s) Hashem, Perruso, Quinlan, Sayama excused (4).
3/6/2026HouseThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Reyes Oda; Ayes with reservations: none; 2 Noes: Representative(s) Alcos, Gedeon; and Excused: none.
3/4/2026HouseThe committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26.
3/3/2026HouseBill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE.
3/3/2026HouseBill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
2/27/2026HouseReferred to FIN, referral sheet 5
1/30/2026HouseIntroduced and Pass First Reading.
1/28/2026HousePending introduction.
1/26/2026House
Bill Text
Bill Text
HB2148_HD1
Original
Related Bills
HB 2437 — RELATING TO ARTS EDUCATION.
Appropriates funds to the State Foundation on Culture and the Arts for the Artists in the Schools Program. Effective 1/1/3000. (SD1)
HB 2438 — RELATING TO THE HAWAII CULTURAL TRUST.
Establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism. Establishes an income tax credit for contributions made to both the Hawaii Cultural Trust and at least one qualified Hawaii cultural organization, under certain conditions. Establishes a special number plate for motor vehicles to support the Hawaii Cultural Trust. Applies the income tax credit to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
HB 2436 — RELATING TO ARTS INTEGRATION IN PUBLIC SCHOOLS.
Establishes within the Department of Education arts integration coordinator or specialist positions to support fine arts education and arts integration in public schools statewide. Appropriates funds. Effective 7/1/3000. (HD1)
HB 2417 — RELATING TO ADMINISTRATIVE LICENSE REVOCATION.
Clarifies administrative driver's license revocation procedures by specifying the effect of the notice of administrative revocation and conforming related administrative review and hearing provisions. Effective 7/1/3000. (SD1)
HB 2418 — RELATING TO EDUCATION.
Requires that the Hawaii Teacher Standards Board submit three nominees for its Executive Director to the Board of Education. Requires the Board of Education to appoint an Executive Director from the nominees on the list, subject to advice and consent of the Senate.
HB 2416 — RELATING TO A MARITIME YOUTH APPRENTICESHIP PATHWAY PROGRAM.
Directs the University of Hawaii Community College System, in partnership with state agencies and maritime employers, to conduct a study and develop a plan for a statewide Maritime Youth Apprenticeship Pathway Program for individuals ages 16 to 24. Requires a report to the Legislature with recommendations on program structure, resource needs, proposed legislation and implementation options. Appropriates funds. Effective 7/31/2055. (SD1)