All Roll Calls
Yes: 144 • No: 3
HawaiiSB 14652025–2026 Regular Session (Year 2)Senate
RELATING TO PASS-THROUGH ENTITY TAXATION.
Sponsored By: Ronald D. Kouchi (Democratic)
Passed
Summary
For taxable years beginning after 12/31/2024, requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity. Effective July 1, 3000. (HD1)
TaxationPass-Through EntitiesS CorporationsPartnershipsFIN
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Ronald D. Kouchi
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/8/2025
House Floor Vote
Yes: 47 • No: 3
House vote • 4/4/2025
House Floor Vote
Yes: 49 • No: 0
House vote • 3/27/2025
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 13 • No: 0
Senate vote • 2/18/2025
Senate Floor Vote
Yes: 22 • No: 0
Senate vote • 2/12/2025
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 13 • No: 0
Actions Timeline
Received notice of the discharge of all House Conferees (Hse. Com. No. 457).
4/2/2026SenateHouse Conferee(s) discharged.
4/1/2026HouseCarried over to 2026 Regular Session.
12/8/2025Received notice of appointment of House conferees (Hse. Com. No. 731).
4/15/2025SenateHouse Conferees Appointed: Takenouchi Chair; Holt, Reyes Oda.
4/14/2025HouseReceived from House (Hse. Com. No. 694).
4/10/2025SenateSenate disagrees with House amendments.
4/10/2025SenateReceived notice of disagreement (Sen. Com. No. 779).
4/10/2025HousePassed Third Reading with none voting aye with reservations; Representative(s) Garcia, Muraoka, Shimizu voting no (3) and Representative(s) Cochran excused (1). Transmitted to Senate.
4/8/2025HouseReported from FIN (Stand. Com. Rep. No. 1947) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
4/4/2025HousePassed 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).
4/4/2025HouseThe 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.
3/27/2025HouseBill scheduled to be heard by FIN on Thursday, 03-27-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
3/24/2025HouseReferred to FIN, referral sheet 17
2/28/2025HousePass First Reading
2/19/2025HousePassed Third Reading, as amended (SD 1). Ayes, 22; Aye(s) with reservations: none . Noes, 0 (none). Excused, 3 (Senator(s) DeCoite, Gabbard, San Buenaventura). Transmitted to House.
2/18/2025SenateReceived from Senate (Sen. Com. No. 4) in amended form (SD 1).
2/18/2025HouseReported from WAM (Stand. Com. Rep. No. 547) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
2/14/2025SenateReport adopted; Passed Second Reading, as amended (SD 1).
2/14/2025Senate48 Hrs. Notice 02-18-25.
2/14/2025SenateThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. 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.
2/12/2025SenateThe committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
2/7/2025SenateReferred to WAM.
1/27/2025SenateIntroduced and passed First Reading.
1/23/2025SenatePending Introduction.
1/21/2025Senate
Bill Text
Bill Text
Original
SB1465_HD1
SB1465_SD1
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