--- 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 3/27/2020, with special provisions to conform to parts of federal Public Law 116-136, the Coronavirus Aid, Relief, and Economic Security Act, which took effect on 3/27/2020. Conforms Hawaii estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2019. (HD1)" jurisdiction: "us/states/hi" legislature: "Hawaii Legislature" session: "2020 Regular Session" identifier: "SB 2920" citation: "Hawaii SB 2920 (2020 Regular Session)" classification: ["bill"] subjects: ["Conformity to the Internal Revenue Code for 2019", "Income Tax", "Estate and Generation-skipping Transfer Tax"] status: "enacted" primary_sponsors: ["KOUCHI"] version_count: 3 action_count: 26 vote_count: 2 first_action: "2020-01-23" last_action: "2020-08-13" source: "openstates" source_identifier: "ocd-bill/97940155-c3ec-4239-b872-913f8b9e0746" source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=2920&year=2020" source_hash: "67f0277a2129bbad8c17d9bd5d341775c80b8ea283164277477236399233d49e" 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 2920 (2020 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 3/27/2020, with special provisions to conform to parts of federal Public Law 116-136, the Coronavirus Aid, Relief, and Economic Security Act, which took effect on 3/27/2020. Conforms Hawaii estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2019. (HD1) ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **SB2920** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2020/bills/SB2920_.HTM) 2. **SB2920_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2020/bills/SB2920_HD1_.HTM) 3. **SB2920_SD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2020/bills/SB2920_SD1_.HTM) ## Votes - The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **14–0** (pass) · lower - The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **12–0** (pass) · upper ## Sponsors - KOUCHI — primary (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2020-01-23** Introduced. `introduction` - **2020-01-23** Passed First Reading. `reading-1` - **2020-01-27** Referred to WAM. `referral-committee` - **2020-01-29** The committee(s) on WAM has scheduled a public hearing on 02-04-20 10:30AM in conference room 211. - **2020-02-04** The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, Harimoto, Inouye, Kanuha, Kidani, Moriwaki, Riviere, Shimabukuro, Taniguchi, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) K. Kahele. `committee-passage-favorable` - **2020-02-07** Reported from WAM (Stand. Com. Rep. No. 2411) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading. - **2020-02-07** Report adopted; Passed Second Reading, as amended (SD 1). - **2020-02-07** 48 Hrs. Notice 02-10-20. - **2020-02-10** Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: none . Noes, 0 (none). Excused, 1 (Senator(s) Gabbard). Transmitted to House. `passage` - **2020-02-10** Received from Senate (Sen. Com. No. 16) in amended form (SD 1). `introduction` - **2020-02-11** Pass First Reading `reading-1` - **2020-02-14** Referred to FIN, referral sheet 31 `referral-committee` - **2020-06-26** Bill scheduled to be heard by FIN on Monday, 06-29-20 2:00PM in House conference room 329. - **2020-06-29** 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, Nakamura, Nishimoto, Todd, Wildberger, Yamashita, McDermott; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Matayoshi. `committee-passage-favorable` - **2020-06-30** Reported from FIN (Stand. Com. Rep. No. 1246-20) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading. - **2020-06-30** 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) Har, McDermott, Say excused (3). - **2020-07-02** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Gates excused (1). Transmitted to Senate. `passage` - **2020-07-06** Received from House (Hse. Com. No. 383). `introduction` - **2020-07-06** Deferred One Day 07-08-20. - **2020-07-08** Senate agrees with House amendments. Placed on the calendar for Final Reading on 07-10-20. - **2020-07-08** One Day Notice 07-10-20. - **2020-07-10** Passed Final Reading. Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. - **2020-07-10** Received notice of Senate agreement and Final Reading (Sen. Com. No. 632). - **2020-07-13** Enrolled to Governor. `executive-receipt` - **2020-08-13** Act 013, on 08/12/2020 (Gov. Msg. No. 1117). `executive-signature` - **2020-08-13** Act 013, 08/12/2020 (Gov. Msg. No. 1117). `executive-signature` ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/97940155-c3ec-4239-b872-913f8b9e0746`. Confidence: reported (aggregated from official Hawaii legislature records).