---
type: "Bill"
title: "RELATING TO ESTATE TAXES."
description: "Increases estate taxes for Hawaii net taxable estates valued at over $10,000,000. (SD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2019 Regular Session"
identifier: "SB 1361"
citation: "Hawaii SB 1361 (2019 Regular Session)"
classification: ["bill"]
subjects: ["Estate and Generation-Skipping Transfer Tax"]
status: "enacted"
primary_sponsors: ["DELA CRUZ"]
version_count: 1
action_count: 21
vote_count: 2
first_action: "2019-01-24"
last_action: "2019-04-04"
source: "openstates"
source_identifier: "ocd-bill/23d9039b-3309-4d3b-8195-183650581d2e"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=1361&year=2019"
source_hash: "136b9c3776af134200f89f1a4fa002a7ee4fd8e4b6638099ef610b4f91b93204"
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 1361 (2019 Regular Session) — RELATING TO ESTATE TAXES.

Increases estate taxes for Hawaii net taxable estates valued at over $10,000,000. (SD1)

## Version chain

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

1. **SB1361** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB1361_.HTM)

## Votes

- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **10–0** (pass) · upper
- The committees on FIN recommend that the measure be PASSED, UNAMENDED. — **13–1** (pass) · lower

## Sponsors

- DELA CRUZ — primary (person)

## Timeline

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

- **2019-01-24** Introduced. `introduction`
- **2019-01-24** Passed First Reading. `reading-1`
- **2019-01-28** Referred to WAM. `referral-committee`
- **2019-02-06** The committee(s) on WAM added the measure to the public hearing scheduled on 02-11-19 10:00AM in conference room 211.
- **2019-02-11** 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, Harimoto, Inouye, K. Kahele, Kanuha, Kidani, Shimabukuro, Fevella; Aye(s) with reservations: Senator(s) Riviere ; 0 No(es): none; and 3 Excused: Senator(s) English, Moriwaki, Taniguchi. `committee-passage-favorable`
- **2019-02-28** Reported from WAM (Stand. Com. Rep. No. 689) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2019-02-28** Report adopted; Passed Second Reading, as amended (SD 1).
- **2019-02-28** 48 Hrs. Notice 03-05-19.
- **2019-03-05** Passed Third Reading, as amended (SD 1). Ayes, 23; Aye(s) with reservations: Senator(s) Ruderman. Noes, 1 (Senator(s) Riviere). Excused, 1 (Senator(s) Harimoto). Transmitted to House. `passage`
- **2019-03-05** Received from Senate (Sen. Com. No. 459) in amended form (SD 1). `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, UNAMENDED. The votes were as follows: 13 Ayes: Representative(s) Luke, Cullen, Eli, Gates, Hashimoto, Holt, Kitagawa, B. Kobayashi, Matayoshi, Nishimoto, Todd, Wildberger, Yamashita; Ayes with reservations: none; 1 Noes: Representative(s) McDermott; and 1 Excused: Representative(s) Nakamura. `committee-passage-favorable`
- **2019-03-18** Reported from FIN (Stand. Com. Rep. No. 1393), recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2019-03-18** Passed Second Reading; placed on the calendar for Third Reading with Representative(s) Cabanilla Arakawa, Matsumoto, Okimoto, San Buenaventura voting aye with reservations; Representative(s) McDermott, Ward voting no (2) and Representative(s) Belatti, Gates, Har, Hashem, Lowen, McKelvey, Tokioka, Yamane excused (8).
- **2019-03-19** Passed Third Reading with none voting aye with reservations; Representative(s) Matsumoto, McDermott, Okimoto, Thielen, Ward voting no (5) and Representative(s) Belatti, D. Kobayashi, Quinlan, Wildberger, Yamane excused (5). Transmitted to Senate. `passage`
- **2019-03-20** Received from House (Hse. Com. No. 506). `introduction`
- **2019-03-20** Enrolled to Governor. `executive-receipt`
- **2019-04-04** Act 003, on 04/04/2019 (Gov. Msg. No. 1103). `executive-signature`
- **2019-04-04** Act 003, 04/04/2019 (Gov. Msg. No. 1103). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/23d9039b-3309-4d3b-8195-183650581d2e`. Confidence: reported (aggregated from official Hawaii legislature records).