---
type: "Bill"
title: "RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE."
description: "Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2023. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2024"
identifier: "HB 2484"
citation: "Hawaii HB 2484 (2024)"
classification: ["bill"]
subjects: ["Conformity to the Internal Revenue Code for 2023", "Estate and Generation-Skipping Transfer Tax", "Income Tax"]
status: "enacted"
primary_sponsors: ["SAIKI"]
version_count: 4
action_count: 39
vote_count: 4
first_action: "2024-01-22"
last_action: "2024-06-24"
source: "openstates"
source_identifier: "ocd-bill/14d8174e-afc2-4236-9e84-8e1875cfdaf6"
source_url: "https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=HB&billnumber=2484&year=2024"
source_hash: "280f1aa9acb31b3428be43e5b2be05f7a1cc22343ceecd2289d9d4ed3e188d9f"
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 HB 2484 (2024) — RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.

Conforms Hawaiʻi income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of 12/31/2023. (CD1)

## Version chain

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

1. **HB2484** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2484_.HTM)
2. **HB2484_CD1** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2484_CD1_.HTM)
3. **HB2484_HD1** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2484_HD1_.HTM)
4. **HB2484_SD1** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2484_SD1_.HTM)

## Votes

- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **12–0** (pass) · upper
- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **3–0** (pass) · upper
- The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **15–0** (pass) · lower
- The Conference Committee recommends that the measure be Passed, with Amendments. — **4–0** (pass) · lower

## Sponsors

- SAIKI — primary (person)

## Timeline

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

- **2024-06-24** Act 075, 06/21/2024 (Gov. Msg. No. 1176). `became-law`
- **2024-06-24** Act 075, on 06/21/2024 (Gov. Msg. No. 1176). `became-law`
- **2024-05-02** Transmitted to Governor.
- **2024-05-03** Received notice of passage on Final Reading in House (Hse. Com. No. 830). `receipt`
- **2024-05-01** Received notice of Final Reading (Sen. Com. No. 798). `receipt`
- **2024-05-01** Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0). `passage`
- **2024-05-01** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. `passage`
- **2024-04-26** 48 Hrs. Notice (as amended CD 1) 05-01-24
- **2024-04-26** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 104-24).
- **2024-04-26** Forty-eight (48) hours notice Wednesday 05-01-24.
- **2024-04-26** Reported from Conference Committee (Conf Com. Rep. No. 104-24) as amended in (CD 1).
- **2024-04-25** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) Kitagawa, Lamosao, Yamashita, Ward; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
- **2024-04-25** 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) Kanuha, Hashimoto, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2024-04-24** Bill scheduled for Conference Committee Meeting on Thursday, 04-25-24 12:55PM in conference room 309.
- **2024-04-18** Received notice of Senate conferees (Sen. Com. No. 697). `receipt`
- **2024-04-18** Senate Conferees Appointed: Kanuha Chair; Hashimoto, Fevella.
- **2024-04-18** Received notice of appointment of House conferees (Hse. Com. No. 760). `receipt`
- **2024-04-17** House Conferees Appointed: Kitagawa Chair; Lamosao, Yamashita, Ward.
- **2024-04-12** Received notice of disagreement (Hse. Com. No. 731). `receipt`
- **2024-04-11** House disagrees with Senate amendment (s). `amendment-failure`
- **2024-04-09** Returned from Senate (Sen. Com. No. 628) in amended form (SD 1).
- **2024-04-09** Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House. `passage`
- **2024-04-05** 48 Hrs. Notice 04-09-24.
- **2024-04-05** Report adopted; Passed Second Reading, as amended (SD 1). `reading-2, referral-committee`
- **2024-04-05** Reported from WAM (Stand. Com. Rep. No. 3681) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2024-04-01** 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, Moriwaki, Aquino, DeCoite, Hashimoto, Inouye, Kidani, Kim, Lee, Shimabukuro, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Kanuha. `committee-passage-favorable`
- **2024-03-28** The committee(s) on WAM deferred the measure until 04-01-24 10:50AM; CR 211. `deferral`
- **2024-03-25** The committee(s) on WAM has scheduled a public hearing on 03-28-24 9:50AM; CR 211 & Videoconference.
- **2024-03-07** Referred to WAM. `referral-committee`
- **2024-03-07** Passed First Reading. `reading-1`
- **2024-03-07** Received from House (Hse. Com. No. 395). `introduction, receipt`
- **2024-03-05** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Martinez, Woodson excused (3). Transmitted to Senate. `passage`
- **2024-03-01** 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, Ichiyama, Matayoshi, Quinlan, Woodson excused (5).
- **2024-03-01** Reported from FIN (Stand. Com. Rep. No. 756-24) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2024-02-28** The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Kitagawa, Aiu, Chun, Garrett, Kahaloa, Kila, Kobayashi, Lamosao, Morikawa, Nishimoto, Poepoe, Takenouchi, Alcos, Ward; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Cochran. `committee-passage-favorable`
- **2024-02-26** Bill scheduled to be heard by FIN on Wednesday, 02-28-24 12:00PM in House conference room 308 VIA VIDEOCONFERENCE.
- **2024-01-26** Referred to FIN, referral sheet 3 `referral-committee`
- **2024-01-24** Introduced and Pass First Reading. `introduction, reading-1`
- **2024-01-22** Pending introduction.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/14d8174e-afc2-4236-9e84-8e1875cfdaf6`. Confidence: reported (aggregated from official Hawaii legislature records).