Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/hi/2025/sb-1464.md

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+---
+type: "Bill"
+title: "RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE."
+description: "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)"
+jurisdiction: "us/states/hi"
+legislature: "Hawaii Legislature"
+session: "2025"
+identifier: "SB 1464"
+citation: "Hawaii SB 1464 (2025)"
+classification: ["bill"]
+subjects: ["Conformity to the Internal Revenue Code for 2024", "Estate and Generation-Skipping Transfer Tax", "Income Tax"]
+status: "enacted"
+primary_sponsors: ["KOUCHI"]
+version_count: 3
+action_count: 40
+vote_count: 5
+first_action: "2025-01-21"
+last_action: "2025-05-29"
+source: "openstates"
+source_identifier: "ocd-bill/a958f1b4-cb53-4482-a4df-292c9dd7e322"
+source_url: "https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=SB&billnumber=1464&year=2025"
+source_hash: "b6b3ae29eb7cd1968beac11194266f551c8700361806c401ac02e57816004b84"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-hi"]
+---
+
+# Hawaii SB 1464 (2025) — RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.
+
+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)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB1464** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_.HTM)
+2. **SB1464_CD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_CD1_.HTM)
+3. **SB1464_HD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1464_HD1_.HTM)
+
+## Votes
+
+- The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **13–0** (pass) · lower
+- Passed Third Reading. — **22–0** (pass) · upper
+- The Conference Committee recommends that the measure be Passed, with Amendments. — **3–0** (pass) · lower
+- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **3–0** (pass) · upper
+- The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. — **13–0** (pass) · upper
+
+## Sponsors
+
+- KOUCHI — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2025-05-29** Act 123, on 05/29/2025 (Gov. Msg. No. 1223). `became-law`
+- **2025-05-29** Act 123, 05/29/2025 (Gov. Msg. No. 1223). `became-law`
+- **2025-05-02** Enrolled to Governor. `executive-receipt`
+- **2025-05-02** Received notice of passage on Final Reading in House (Hse. Com. No. 821). `receipt`
+- **2025-05-01** Received notice of Final Reading (Sen. Com. No. 888). `receipt`
+- **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). `passage`
+- **2025-04-30** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. `passage`
+- **2025-04-24** Forty-eight (48) hours notice Wednesday, 04-30-25.
+- **2025-04-24** Reported from Conference Committee (Conf Com. Rep. No. 17) as amended in (CD 1).
+- **2025-04-24** 48 Hrs. Notice (as amended CD 1) 04-30-25
+- **2025-04-24** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 17).
+- **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.
+- **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. `committee-passage-favorable`
+- **2025-04-22** Bill scheduled for Conference Committee Meeting on Wednesday, 04-23-25 10:30AM in conference room 309.
+- **2025-04-21** Received notice of change in Senate conferees (Sen. Com. No. 852). `receipt`
+- **2025-04-21** Senate Conferees Discharged: Senator Hashimoto discharged as Conferee.
+- **2025-04-21** Received notice of Senate conferees (Sen. Com. No. 848). `receipt`
+- **2025-04-21** Senate Conferees Appointed: Moriwaki Chair; Hashimoto, Wakai, Fevella.
+- **2025-04-15** Received notice of appointment of House conferees (Hse. Com. No. 731). `receipt`
+- **2025-04-14** House Conferees Appointed: Yamashita Chair; Takenouchi, Reyes Oda.
+- **2025-04-10** Received notice of disagreement (Sen. Com. No. 779). `receipt`
+- **2025-04-10** Senate disagrees with House amendments. `amendment-failure`
+- **2025-04-10** Received from House (Hse. Com. No. 693). `introduction, receipt`
+- **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. `passage`
+- **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).
+- **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.
+- **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. `committee-passage-favorable`
+- **2025-03-24** Bill scheduled to be heard by FIN on Thursday, 03-27-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
+- **2025-02-28** Referred to FIN, referral sheet 17 `referral-committee`
+- **2025-02-27** Pass First Reading `reading-1`
+- **2025-02-19** Received from Senate (Sen. Com. No. 11). `introduction, receipt`
+- **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. `passage`
+- **2025-02-18** One Day Notice 02-19-25.
+- **2025-02-18** Report adopted; Passed Second Reading. `reading-2, referral-committee`
+- **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.
+- **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. `committee-passage-favorable`
+- **2025-02-07** The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
+- **2025-01-27** Referred to WAM. `referral-committee`
+- **2025-01-23** Introduced and passed First Reading. `introduction`
+- **2025-01-21** Pending Introduction.
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a958f1b4-cb53-4482-a4df-292c9dd7e322`. Confidence: reported (aggregated from official Hawaii legislature records).
+