All Roll Calls
Yes: 38 • No: 0
HawaiiSB 7212025–2026 Regular Session (Year 2)Senate
RELATING TO THE ESTATE TAX.
Sponsored By: Karl Rhoads (Democratic)
Passed
Summary
Amends the exclusion amount of Hawaii's estate tax. Repeals exemption for tax imposed on transfer of taxable estate located in Hawaii for nonresidents and nonresidents who are not citizens. Applicable to decedents dying or taxable transfers occurring after 12/31/2024. Effective 7/1/2050. (SD1)
Department of TaxationTaxationEstate TaxExclusionExemptionNonresidentsNonresidents Not CitizensFIN
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Karl Rhoads
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/27/2025
Senate Floor Vote
Yes: 25 • 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
Carried over to 2026 Regular Session.
12/8/2025Referred to FIN, referral sheet 18
3/4/2025HousePass First Reading
2/28/2025HousePassed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.
2/27/2025SenateReceived from Senate (Sen. Com. No. 29) in amended form (SD 1).
2/27/2025HouseReported from WAM (Stand. Com. Rep. No. 693) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
2/18/2025SenateReport adopted; Passed Second Reading, as amended (SD 1).
2/18/2025Senate48 Hrs. Notice 02-27-25.
2/18/2025SenateThe 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.
1/23/2025SenatePassed First Reading.
1/21/2025SenateIntroduced.
1/17/2025Senate
Bill Text
Bill Text
Original
SB721_SD1
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