---
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 12/31/2017, except as provided. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2018 Regular Session"
identifier: "SB 2821"
citation: "Hawaii SB 2821 (2018 Regular Session)"
classification: ["bill"]
subjects: ["Conformity to the Internal Revenue Code for 2017", "Income Tax", "Estate and Generation-skipping Transfer Tax"]
status: "enacted"
primary_sponsors: ["KOUCHI (Introduced by request of another party)"]
version_count: 3
action_count: 41
vote_count: 5
first_action: "2018-01-24"
last_action: "2018-06-13"
source: "openstates"
source_identifier: "ocd-bill/5d33189b-17c3-4228-8aef-4640db54767e"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=2821&year=2018"
source_hash: "ecd371f94ac5beddf844fefa6fa48d35dbe6991e33439e6c38274c568b883f44"
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 2821 (2018 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 12/31/2017, except as provided. (CD1)

## Version chain

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

1. **SB2821** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2821_.PDF)
2. **SB2821_CD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2821_CD1_.HTM)
3. **SB2821_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2821_HD1_.HTM)

## Votes

- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **11–0** (pass) · lower
- The Conference Committee recommends that the measure be Passed, with Amendments. — **3–0** (pass) · lower
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **8–0** (pass) · upper
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **10–0** (pass) · upper
- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **3–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2018-01-24** Introduced. `introduction`
- **2018-01-24** Passed First Reading. `reading-1`
- **2018-01-24** Referred to WAM. `referral-committee`
- **2018-02-01** The committee(s) on WAM has scheduled a public hearing on 02-06-18 10:00AM in conference room 211.
- **2018-02-06** The committee(s) on WAM deferred the measure until 02-08-18 11:15AM in conference room 211.
- **2018-02-08** The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 8 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, Galuteria, Harimoto, Inouye, K. Kahele, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 3 Excused: Senator(s) Kidani, Riviere, Shimabukuro. `committee-passage-favorable`
- **2018-02-16** The committee on WAM will reconsider its previous decision on 02-08-18 and will hold a public decision making on 02-21-18 10:05AM in conference room 211.
- **2018-02-21** The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 10 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, Galuteria, Harimoto, Inouye, K. Kahele, Kidani, Riviere, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Shimabukuro. `committee-passage-favorable`
- **2018-03-02** Reported from WAM (Stand. Com. Rep. No. 2649) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2018-03-02** Report adopted; Passed Second Reading, as amended (SD 1).
- **2018-03-02** 48 Hrs. Notice 03-06-18.
- **2018-03-06** Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. `passage`
- **2018-03-06** Received from Senate (Sen. Com. No. 325) in amended form (SD 1). `introduction`
- **2018-03-08** Pass First Reading `reading-1`
- **2018-03-08** Referred to FIN, referral sheet 36 `referral-committee`
- **2018-03-13** Bill scheduled to be heard by FIN on Thursday, 03-15-18 2:30PM in House conference room 308.
- **2018-03-15** The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 11 Ayes: Representative(s) Luke, Cullen, Cachola, Gates, Holt, Keohokalole, Kobayashi, Lowen, Nakamura, Todd, Yamashita; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) DeCoite, Fukumoto, Tupola, Ward. `committee-passage-favorable`
- **2018-04-04** Reported from FIN (Stand. Com. Rep. No. 1826-18) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2018-04-04** 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) Choy, Fukumoto, Holt, C. Lee, McKelvey, Mizuno excused (6).
- **2018-04-06** Passed Third Reading with Representative(s) Say, Tokioka voting aye with reservations; none voting no (0) and Representative(s) Choy, Holt excused (2). Transmitted to Senate. `passage`
- **2018-04-10** Received from House (Hse. Com. No. 527). `introduction`
- **2018-04-10** Senate disagrees with House amendments.
- **2018-04-10** Received notice of disagreement (Sen. Com. No. 778).
- **2018-04-16** House Conferees Appointed: Luke Chair; Cullen, Ward.
- **2018-04-16** Received notice of appointment of House conferees (Hse. Com. No. 610).
- **2018-04-17** Senate Conferees Appointed: Dela Cruz Chair; Keith-Agaran Co-Chair; Galuteria.
- **2018-04-17** Conference committee meeting scheduled for 04-18-18 2:15PM in conference room 309.
- **2018-04-17** Received notice of Senate conferees (Sen. Com. No. 788).
- **2018-04-18** 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) Dela Cruz, Keith-Agaran, Galuteria; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2018-04-18** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Luke, Cullen, Ward; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
- **2018-04-25** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 5-18).
- **2018-04-25** 48 Hrs. Notice (as amended CD 1) 04-27-18.
- **2018-04-25** Reported from Conference Committee (Conf Com. Rep. No. 5-18) as amended in (CD 1).
- **2018-04-25** Forty-eight (48) hours notice Friday, 04-27-18.
- **2018-04-27** Passed Final Reading, as amended (CD 1). Ayes, 23; Aye(s) with reservations: none . 0 No(es): none. 2 Excused: Senator(s) Harimoto, Ruderman.
- **2018-04-27** Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Choy, Kong, Say, Tokioka voting no (4) and Representative(s) DeCoite, Thielen, Tupola excused (3).
- **2018-04-27** Received notice of Final Reading (Sen. Com. No. 846).
- **2018-04-30** Enrolled to Governor. `executive-receipt`
- **2018-05-01** Received notice of passage on Final Reading in House (Hse. Com. No. 698).
- **2018-06-13** Act 027, on 06/07/2018 (Gov. Msg. No. 1127). `executive-signature`
- **2018-06-13** Act 027, 06/07/2018 (Gov. Msg. No. 1127). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5d33189b-17c3-4228-8aef-4640db54767e`. Confidence: reported (aggregated from official Hawaii legislature records).