# Hawaii SB 1464: RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.

Hawaii SB 1464, RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Ronald D. Kouchi (Democratic); status signed, last action 2025-05-29 (Act 123, 05/29/2025 (Gov. Msg. No. 1223).); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/HI-SB1464-2025
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 1464
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-05-29, Act 123, 05/29/2025 (Gov. Msg. No. 1223).
- Sponsor: Ronald D. Kouchi (Democratic)
- Cosponsors: 0
- Subjects: Conformity to the Internal Revenue Code for 2024, Income Tax, Estate and Generation-Skipping Transfer Tax, FIN
- Touches household money: yes
- Roll calls: 8 (199 yes, 2 no in all)
- Economic provisions PRIA read: 2

## 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. (CD1)

## Bill overview: provisions PRIA read

- Hawaii updates estate transfer tax rules: mixed, low. For deaths or taxable transfers after December 31, 2024, Hawaii uses the federal estate and generation-skipping transfer tax code as amended through December 31, 2024. Hawaii exceptions and limits still apply. The law does not state whether estates will pay more or less tax.
- Hawaii updates state income tax rules: mixed, low. For tax years starting after December 31, 2024, Hawaii uses the federal income tax code as amended through December 31, 2024, with Hawaii exceptions. Certain federal rules for pandemic aid, charitable gifts, health and dependent care accounts, disaster relief, and retirement plans apply in Hawaii.…

## Sponsors and cosponsors

- Sponsor: Ronald D. Kouchi (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-30 | House | House Floor Vote | pass | 48 | 1 |   |
| 2025-04-23 | House | The Conference Committee recommends that the measure be Passed, with Amendments.... | pass | 3 | 0 |   |
| 2025-04-23 | Senate | The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS.... | pass | 3 | 0 |   |
| 2025-04-08 | House | House Floor Vote | pass | 48 | 1 |   |
| 2025-04-04 | House | House Floor Vote | pass | 49 | 0 |   |
| 2025-03-27 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 13 | 0 |   |
| 2025-02-19 | Senate | Senate Floor Vote | pass | 22 | 0 |   |
| 2025-02-12 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 13 | 0 |   |

## Actions (40)

- 2025-05-29: Act 123, 05/29/2025 (Gov. Msg. No. 1223). (Senate)
- 2025-05-29: Act 123, on 05/29/2025 (Gov. Msg. No. 1223). (House)
- 2025-05-02: Received notice of passage on Final Reading in House (Hse. Com. No. 821). (Senate)
- 2025-05-02: Enrolled to Governor. (Senate)
- 2025-05-01: Received notice of Final Reading (Sen. Com. No. 888). (House)
- 2025-04-30: Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. (Senate)
- 2025-04-30: Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and Representative(s) Cochran, Pierick excused (2). (House)
- 2025-04-24: Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 17). (Senate)
- 2025-04-24: 48 Hrs. Notice (as amended CD 1) 04-30-25 (Senate)
- 2025-04-24: Reported from Conference Committee (Conf Com. Rep. No. 17) as amended in (CD 1). (House)
- 2025-04-24: Forty-eight (48) hours notice Wednesday, 04-30-25. (House)
- 2025-04-23: The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Moriwaki, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-04-23: The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Yamashita, Takenouchi, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. (House)
- 2025-04-22: Bill scheduled for Conference Committee Meeting on Wednesday, 04-23-25 10:30AM in conference room 309. (House)
- 2025-04-21: Senate Conferees Appointed: Moriwaki Chair; Hashimoto, Wakai, Fevella. (Senate)
- 2025-04-21: Received notice of Senate conferees (Sen. Com. No. 848). (House)
- 2025-04-21: Senate Conferees Discharged: Senator Hashimoto discharged as Conferee. (Senate)
- 2025-04-21: Received notice of change in Senate conferees (Sen. Com. No. 852). (House)
- 2025-04-15: Received notice of appointment of House conferees (Hse. Com. No. 731). (Senate)
- 2025-04-14: House Conferees Appointed: Yamashita Chair; Takenouchi, Reyes Oda. (House)
- 2025-04-10: Received from House (Hse. Com. No. 693). (Senate)
- 2025-04-10: Senate disagrees with House amendments. (Senate)
- 2025-04-10: Received notice of disagreement (Sen. Com. No. 779). (House)
- 2025-04-08: Passed Third Reading with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate. (House)
- 2025-04-04: Reported from FIN (Stand. Com. Rep. No. 1946) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading. (House)
- 2025-04-04: 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, Kapela excused (2). (House)
- 2025-03-27: The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 13 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 3 Excused: Representative(s) Hussey, Alcos, Ward. (House)
- 2025-03-24: Bill scheduled to be heard by FIN on Thursday, 03-27-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-02-28: Referred to FIN, referral sheet 17 (House)
- 2025-02-27: Pass First Reading (House)
- 2025-02-19: Passed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House. (Senate)
- 2025-02-19: Received from Senate (Sen. Com. No. 11). (House)
- 2025-02-18: Reported from WAM (Stand. Com. Rep. No. 675) with recommendation of passage on Second Reading and placement on the calendar for Third Reading. (Senate)
- 2025-02-18: Report adopted; Passed Second Reading. (Senate)
- 2025-02-18: One Day Notice 02-19-25. (Senate)
- 2025-02-12: The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-02-07: The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-01-27: Referred to WAM. (Senate)
- 2025-01-23: Introduced and passed First Reading. (Senate)
- 2025-01-21: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_CD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/GM1223_.PDF)
- SB1464_CD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_CD1_.HTM)
- SB1464_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_HD1_.HTM)

## Related bills

- 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)
- HB 943: RELATING TO HOMELESSNESS. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_CD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/GM1223_.PDF)
- [SB1464_CD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_CD1_.HTM)
- [SB1464_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_HD1_.HTM)

## Related
- [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)
- [HB 943: RELATING TO HOMELESSNESS.](https://policyrisk.com/state-bill/HI-HB943-2025)
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- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB1464-2025 (as of 2026-10-27).