# Hawaii SB 1470: RELATING TO INCOME TAX WITHHOLDING.

Hawaii SB 1470, RELATING TO INCOME TAX WITHHOLDING., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Ronald D. Kouchi (Democratic); status signed, last action 2025-04-23 (Act 024, 04/23/2025 (Gov. Msg. No. 1124).); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/HI-SB1470-2025
- 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 1470
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO INCOME TAX WITHHOLDING.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-04-23, Act 024, 04/23/2025 (Gov. Msg. No. 1124).
- Sponsor: Ronald D. Kouchi (Democratic)
- Cosponsors: 0
- Subjects: Income Taxation, Withholding, Exemptions, FIN
- Touches household money: yes
- Roll calls: 5 (144 yes, 3 no in all)
- Economic provisions PRIA read: 1

## 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.

## Bill overview: provisions PRIA read

- New paycheck tax withholding rules: mixed, low. 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 highe…

## Sponsors and cosponsors

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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | House | House Floor Vote | pass | 49 | 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, UNAMENDED. The votes ... | pass | 13 | 0 |   |
| 2025-02-19 | Senate | Senate Floor Vote | pass | 20 | 2 |   |
| 2025-02-12 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 13 | 0 |   |

## Actions (21)

- 2025-04-23: Act 024, 04/23/2025 (Gov. Msg. No. 1124). (Senate)
- 2025-04-23: Act 024, on 04/23/2025 (Gov. Msg. No. 1124). (House)
- 2025-04-08: Passed Third Reading with none voting aye with reservations; Representative(s) Garcia voting no (1) and Representative(s) Cochran excused (1). Transmitted to Senate. (House)
- 2025-04-08: Received from House (Hse. Com. No. 625). (Senate)
- 2025-04-08: Enrolled to Governor. (Senate)
- 2025-04-04: Reported from FIN (Stand. Com. Rep. No. 1940), recommending passage on Second Reading and placement on the calendar for Third Reading. (House)
- 2025-04-04: Passed 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). (House)
- 2025-03-27: The 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. (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, 20; Aye(s) with reservations: none. Noes, 2 (Senator(s) Awa, DeCorte). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House. (Senate)
- 2025-02-19: Received from Senate (Sen. Com. No. 14). (House)
- 2025-02-18: Reported from WAM (Stand. Com. Rep. No. 691) 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

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1470_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1470_.pdf)

## 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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1470_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1470_.pdf)

## 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)
- [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-SB1470-2025 (as of 2026-10-27).