All Roll Calls
Yes: 132 • No: 3
HawaiiHB 23292025–2026 Regular Session (Year 2)House
RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
Sponsored By: Nadine K. Nakamura (Democratic)
Passed
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, 2025. Effective 7/1/2050. (SD1)
Conformity to the Internal Revenue Code for 2025Income TaxEstate and Generation-Skipping Transfer TaxWAM
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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
Senate vote • 4/14/2026
Senate Floor Vote
Yes: 25 • No: 0
Senate vote • 4/6/2026
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 12 • No: 0
House vote • 3/10/2026
House Floor Vote
Yes: 48 • No: 3
House vote • 3/6/2026
House Floor Vote
Yes: 47 • No: 0
Actions Timeline
House Conferees Appointed: Todd Chair; Takenouchi, Gedeon.
4/20/2026HouseReceived notice of appointment of House conferees (Hse. Com. No. 786).
4/20/2026SenateSenate Conferees Appointed: Moriwaki Chair; Kanuha, Fevella.
4/20/2026SenateReceived notice of Senate conferees (Sen. Com. No. 713).
4/20/2026HouseReceived notice of disagreement (Hse. Com. No. 780).
4/17/2026SenateHouse disagrees with Senate amendment (s).
4/16/2026HousePassed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
4/14/2026SenateReturned from Senate (Sen. Com. No. 680) in amended form (SD 1).
4/14/2026HouseReported from WAM (Stand. Com. Rep. No. 3663) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
4/9/2026SenateReport adopted; Passed Second Reading, as amended (SD 1).
4/9/2026Senate48 Hrs. Notice 04-14-26.
4/9/2026SenateThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C..
4/6/2026SenateThe committee(s) on WAM deferred the measure until 04-06-26 10:30AM; Conference Room 211 & Videoconference.
3/30/2026SenateThe committee(s) on WAM has rescheduled its public hearing to 03-30-26 10:30AM; CR 211 & Videoconference.
3/27/2026SenateThe committee(s) on WAM has scheduled a public hearing on 03-30-26 10:00AM; CR 211 & Videoconference.
3/25/2026SenateReceived from House (Hse. Com. No. 400).
3/12/2026SenatePassed First Reading.
3/12/2026SenateReferred to WAM.
3/12/2026SenatePassed Third Reading with none voting aye with reservations; Representative(s) Garcia, Pierick, Shimizu voting no (3) and none excused (0). Transmitted to Senate.
3/10/2026HouseReported from FIN (Stand. Com. Rep. No. 1012-26) 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 none voting aye with reservations; none voting no (0) 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: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
2/25/2026HouseBill scheduled to be heard by FIN on Wednesday, 02-25-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
2/23/2026HouseReferred to FIN, referral sheet 6
2/2/2026HouseIntroduced and Pass First Reading.
1/28/2026House
Bill Text
Bill Text
HB2329_HD1
HB2329_SD1
Original
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