# Hawaii HB 2148: RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.

Hawaii HB 2148, RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Amy A. Perruso (Democratic); status failed, last action 2026-03-12 (Received from House (Hse. Com. No. 366).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2148-2026
- 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 2148
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.
- Status: failed
- Chamber: House
- Introduced: 2026-01-26
- Last action: 2026-03-12, Received from House (Hse. Com. No. 366).
- Sponsor: Amy A. Perruso (Democratic)
- Cosponsors: 7
- Subjects: Taxation, Unrealized Gains Surcharge, Estate and Generation-Skipping Transfer Tax, Exclusion Amount, WAM
- Touches household money: yes
- Roll calls: 3 (91 yes, 21 no in all)
- Economic provisions PRIA read: 0

## 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Amy A. Perruso (Democratic), House
- Cosponsor: Terez Amato (Democratic), House
- Cosponsor: Della Au Belatti (Democratic), House
- Cosponsor: Tina Nakada Grandinetti (Democratic), House
- Cosponsor: Kim Coco Iwamoto (Democratic), House
- Cosponsor: Jeanne Kapela (Democratic), House
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Shirley Ann Templo (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-10 | House | House Floor Vote | pass | 40 | 10 |   |
| 2026-03-06 | House | House Floor Vote | pass | 37 | 9 |   |
| 2026-03-04 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 14 | 2 |   |

## Actions (13)

- 2026-03-12: Received from House (Hse. Com. No. 366). (Senate)
- 2026-03-12: Passed First Reading. (Senate)
- 2026-03-12: Referred to WAM. (Senate)
- 2026-03-10: Passed 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. (House)
- 2026-03-06: Reported 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. (House)
- 2026-03-06: Passed 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). (House)
- 2026-03-04: The 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. (House)
- 2026-03-03: The committee(s) on FIN recommend(s) that the measure be deferred until 03-04-26. (House)
- 2026-03-03: Bill scheduled for decision making on Wednesday, 03-04-26 10:00AM in conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-02-27: Bill scheduled to be heard by FIN on Tuesday, 03-03-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-01-30: Referred to FIN, referral sheet 5 (House)
- 2026-01-28: Introduced and Pass First Reading. (House)
- 2026-01-26: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_HD1_.pdf)
- HB2148_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_HD1_.pdf)
- [HB2148_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2148_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 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 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
- [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-HB2148-2026 (as of 2026-11-01).