---
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, 2016. (SB1002 HD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2017 Regular Session"
identifier: "SB 1002"
citation: "Hawaii SB 1002 (2017 Regular Session)"
classification: ["bill"]
subjects: ["Conformity to the Internal Revenue Code for 2016", "Income Tax", "Estate and Generation-skipping Transfer Tax"]
status: "enacted"
primary_sponsors: ["KOUCHI (Introduced by request of another party)"]
version_count: 2
action_count: 30
vote_count: 3
first_action: "2017-01-25"
last_action: "2017-07-07"
source: "openstates"
source_identifier: "ocd-bill/9f06f9b7-c66e-442e-93b2-5489b8f96ba6"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives.aspx?billtype=SB&billnumber=1002&year=2017"
source_hash: "7063caf57b9235636b6f6a7906b87cd9f4d9a2ba0c2022c540e7bb07b9cdd03e"
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 1002 (2017 Regular Session) — 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, 2016. (SB1002 HD1)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB1002** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2017/bills/SB1002_.HTM)
2. **SB1002_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2017/bills/SB1002_HD1_.HTM)

## Votes

- Passed Final Reading. — **25–0** (pass) · legislature
- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **15–0** (pass) · legislature
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **9–0** (pass) · legislature

## Sponsors

- KOUCHI (Introduced by request of another party) — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-25** Introduced. `introduction`
- **2017-01-25** Passed First Reading. `reading-1`
- **2017-01-25** Referred to WAM. `referral-committee`
- **2017-02-03** The committee(s) on WAM has scheduled a public hearing on 02-07-17 9:30AM in conference room 211.
- **2017-02-07** The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 9 Aye(s): Senator(s) Tokuda, Dela Cruz, English, Galuteria, Inouye, K. Kahele, Riviere, Shimabukuro, Taniguchi; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Harimoto, Wakai. `committee-passage-favorable`
- **2017-02-17** Reported from WAM (Stand. Com. Rep. No. 536) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2017-02-17** Report adopted; Passed Second Reading, as amended (SD 1).
- **2017-02-17** 48 Hrs. Notice 02-21-17.
- **2017-02-21** Passed Third Reading, as amended (SD 1). Ayes, 23; Aye(s) with reservations: none . Noes, 0 (none). Excused, 2 (Senator(s) Ihara, Tokuda). Transmitted to House. `passage`
- **2017-02-21** Received from Senate (Sen. Com. No. 18) in amended form (SD 1). `introduction`
- **2017-02-22** Pass First Reading `reading-1`
- **2017-02-22** Referred to FIN, referral sheet 24 `referral-committee`
- **2017-03-17** Bill scheduled to be heard by FIN on Tuesday, 03-21-17 2:00PM in House conference room 308.
- **2017-03-21** The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Luke, Cullen, Cachola, Choy, DeCoite, Gates, Holt, Kobayashi, LoPresti, Lowen, Nakamura, Tokioka, Quinlan, Yamashita, Ward; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Keohokalole, Tupola. `committee-passage-favorable`
- **2017-04-05** Reported from FIN (Stand. Com. Rep. No. 1590) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2017-04-05** 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 none excused (0).
- **2017-04-07** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Ohno, Saiki excused (2). Transmitted to Senate. `passage`
- **2017-04-11** Received from House (Hse. Com. No. 536). `introduction`
- **2017-04-11** Senate disagrees with House amendments.
- **2017-04-11** Received notice of disagreement (Sen. Com. No. 675).
- **2017-04-17** House Conferees Appointed: Luke Chair; Cullen, Tupola.
- **2017-04-17** Received notice of appointment of House conferees (Hse. Com. No. 587).
- **2017-04-27** Reconsideration of action taken on 04-11-17 in disagreeing to the House amendments.
- **2017-04-27** Senate agrees with House amendments. Placed on the calendar for Final Reading on 04-28-17.
- **2017-04-27** One Day Notice 04-28-17.
- **2017-04-28** Passed Final Reading. 25 Aye(s); Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
- **2017-04-28** Received notice of reconsideration, Senate agreement, and Final Reading (Sen. Com. No. 732).
- **2017-05-02** Enrolled to Governor. `executive-receipt`
- **2017-07-07** Act 095, on 07/05/2017 (Gov. Msg. No. 1196). `executive-signature`
- **2017-07-07** Act 095, 07/05/2017 (Gov. Msg. No. 1196). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9f06f9b7-c66e-442e-93b2-5489b8f96ba6`. Confidence: reported (aggregated from official Hawaii legislature records).