All Roll Calls
Yes: 144 • No: 3
HawaiiSB 14702025–2026 Regular Session (Year 1)SenateWALLET
RELATING TO INCOME TAX WITHHOLDING.
Sponsored By: Ronald D. Kouchi (Democratic)
Signed by Governor
Summary
For taxable years beginning after December 31, 2024, (1) repeals the maximum tax rate that may be considered in determining the amount of income tax that must be withheld and the requirement that a standard deduction allowance be treated as if it was denominated as a withholding exemption, and (2) for the purpose of income tax withholding, permits the Director of Taxation to prescribe a standard deduction allowance in an amount more or less than one whole exemption.
Income TaxationWithholdingExemptionsFIN
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
New paycheck tax withholding rules
For taxable years beginning after December 31, 2024, Hawaii employers calculate paycheck withholding using tax rates for your estimated annual wages. The old 8% limit on rates used in this calculation is removed. The standard deduction allowance is one exemption unless the tax director sets a higher or lower amount; this authority does not apply when you are married and your spouse earns wages subject to withholding, or when you have withholding certificates with more than one employer. Your withholding certificate also determines your exemptions and allowances, and a certificate showing that you and your spouse would file jointly means you elect to file jointly. These changes can raise or lower paycheck withholding, but do not by themselves change your final tax 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: 49 • No: 1
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, UNAMENDED. The votes ...
Yes: 13 • No: 0
Senate vote • 2/19/2025
Senate Floor Vote
Yes: 20 • No: 2
Senate vote • 2/12/2025
The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The...
Yes: 13 • No: 0
Actions Timeline
Act 024, 04/23/2025 (Gov. Msg. No. 1124).
4/23/2025SenateAct 024, on 04/23/2025 (Gov. Msg. No. 1124).
4/23/2025HousePassed Third Reading with none voting aye with reservations; Representative(s) Garcia voting no (1) and Representative(s) Cochran excused (1). Transmitted to Senate.
4/8/2025HouseReceived from House (Hse. Com. No. 625).
4/8/2025SenateEnrolled to Governor.
4/8/2025SenateReported from FIN (Stand. Com. Rep. No. 1940), recommending passage on Second Reading and placement on the calendar for Third Reading.
4/4/2025HousePassed Second Reading; 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, UNAMENDED. 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
2/27/2025HousePassed Third Reading. Ayes, 20; Aye(s) with reservations: none. Noes, 2 (Senator(s) Awa, DeCorte). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House.
2/19/2025SenateReceived from Senate (Sen. Com. No. 14).
2/19/2025HouseReported from WAM (Stand. Com. Rep. No. 691) with recommendation of passage on Second Reading and placement on the calendar for Third Reading.
2/18/2025SenateReport adopted; Passed Second Reading.
2/18/2025SenateOne Day Notice 02-19-25.
2/18/2025SenateThe 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.
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
Original
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