---
type: "Bill"
title: "RELATING TO TAXATION."
description: "Creates a nexus standard for taxing out-of-state businesses on their business income earned in Hawaii. (SB495 HD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2019 Regular Session"
identifier: "SB 495"
citation: "Hawaii SB 495 (2019 Regular Session)"
classification: ["bill"]
subjects: ["Income Tax", "Out-of-State Business", "Nexus Standard"]
status: "enacted"
primary_sponsors: ["DELA CRUZ"]
version_count: 3
action_count: 33
vote_count: 3
first_action: "2019-01-18"
last_action: "2019-07-09"
source: "openstates"
source_identifier: "ocd-bill/690a9384-be79-49c5-97a6-d8a9c9570467"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=495&year=2019"
source_hash: "950ded8a816cf384ea2334159ba92cebc5d670a5ec3e7fedb6e878962de2f47a"
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 495 (2019 Regular Session) — RELATING TO TAXATION.

Creates a nexus standard for taxing out-of-state businesses on their business income earned in Hawaii. (SB495 HD1)

## Version chain

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

1. **SB495** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB495_.HTM)
2. **SB495_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB495_HD1_.HTM)
3. **SB495_SD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB495_SD1_.HTM)

## Votes

- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **11–0** (pass) · upper
- The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **4–0** (pass) · upper
- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **14–0** (pass) · lower

## Sponsors

- DELA CRUZ — primary (person)

## Timeline

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

- **2019-01-18** Introduced. `introduction`
- **2019-01-22** Passed First Reading. `reading-1`
- **2019-01-24** Referred to WAM. `referral-committee`
- **2019-01-24** Re-Referred to JDC, WAM.
- **2019-02-01** The committee(s) on JDC has scheduled a public hearing on 02-07-19 9:00AM in conference room 016.
- **2019-02-07** The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) K. Rhoads, Wakai, Gabbard, Kim; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. `committee-passage-favorable`
- **2019-02-13** Reported from JDC (Stand. Com. Rep. No. 260) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- **2019-02-13** Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
- **2019-02-15** The committee(s) on WAM will hold a public decision making on 02-20-19 10:05AM in conference room 211.
- **2019-02-20** The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, Inouye, K. Kahele, Kanuha, Kidani, Moriwaki, Shimabukuro, Taniguchi, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Harimoto, Riviere. `committee-passage-favorable`
- **2019-03-01** Reported from WAM (Stand. Com. Rep. No. 1180) with recommendation of passage on Third Reading, as amended (SD 2).
- **2019-03-01** 48 Hrs. Notice 03-05-19.
- **2019-03-05** Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 24; Aye(s) with reservations: none . Noes, 0 (none). Excused, 1 (Senator(s) Harimoto). Transmitted to House. `passage`
- **2019-03-05** Received from Senate (Sen. Com. No. 155) in amended form (SD 2). `introduction`
- **2019-03-07** Pass First Reading `reading-1`
- **2019-03-07** Referred to FIN, referral sheet 27 `referral-committee`
- **2019-03-12** Bill scheduled to be heard by FIN on Friday, 03-15-19 2:00PM in House conference room 308.
- **2019-03-15** The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Luke, Cullen, Eli, Gates, Hashimoto, Holt, Kitagawa, B. Kobayashi, Matayoshi, Nishimoto, Todd, Wildberger, Yamashita, McDermott; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Nakamura. `committee-passage-favorable`
- **2019-04-01** Reported from FIN (Stand. Com. Rep. No. 1909) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2019-04-01** Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Okimoto voting aye with reservations; Representative(s) Ward voting no (1) and Representative(s) Hashem, McKelvey, Saiki, Todd excused (4).
- **2019-04-03** Deferred one day 04-04-19.
- **2019-04-04** Passed Third Reading with Representative(s) DeCoite, Okimoto, Tokioka voting aye with reservations; Representative(s) Har, Kong, McDermott, Say, Ward voting no (5) and Representative(s) Nishimoto, Quinlan excused (2). Transmitted to Senate. `passage`
- **2019-04-05** Received from House (Hse. Com. No. 580). `introduction`
- **2019-04-05** Senate disagrees with House amendments.
- **2019-04-05** Received notice of disagreement (Sen. Com. No. 685).
- **2019-04-17** Reconsideration of action taken on 04-05-19 in disagreeing to the House amendments.
- **2019-04-17** Senate agrees with House amendments. Placed on the calendar for Final Reading on 04-18-19.
- **2019-04-17** One Day Notice 04-18-19.
- **2019-04-18** Passed Final Reading. Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
- **2019-04-18** Received notice of reconsideration, Senate agreement, and Final Reading (Sen. Com. No. 914).
- **2019-04-18** Enrolled to Governor. `executive-receipt`
- **2019-07-09** Act 221, on 07/02/2019 (Gov. Msg. No. 1323). `executive-signature`
- **2019-07-09** Act 221, 07/02/2019 (Gov. Msg. No. 1323). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/690a9384-be79-49c5-97a6-d8a9c9570467`. Confidence: reported (aggregated from official Hawaii legislature records).