---
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 December 31, 2025. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2026"
identifier: "HB 2329"
citation: "Hawaii HB 2329 (2026)"
classification: ["bill"]
subjects: ["Conformity to the Internal Revenue Code for 2025", "Estate and Generation-Skipping Transfer Tax", "Income Tax"]
status: "enacted"
primary_sponsors: ["NAKAMURA"]
version_count: 4
action_count: 41
vote_count: 5
first_action: "2026-01-26"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/67f17f76-07a6-499f-a3f0-f349e3f85de7"
source_url: "https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2329&year=2026"
source_hash: "f76ea3602c6b29d8f2ef455ce8e0968dda61b043ca1fe0cff947701087385656"
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 2329 (2026) — 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 December 31, 2025. (CD1)

## Version chain

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

1. **HB2329** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2329_.HTM)
2. **HB2329_CD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2329_CD1_.HTM)
3. **HB2329_HD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2329_HD1_.HTM)
4. **HB2329_SD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2329_SD1_.HTM)

## Votes

- Passed Third Reading, as amended (SD 1). — **25–0** (pass) · upper
- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **2–0** (pass) · upper
- The Conference Committee recommends that the measure be Passed, with Amendments. — **3–0** (pass) · lower
- The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **16–0** (pass) · lower
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **12–0** (pass) · upper

## Sponsors

- NAKAMURA — primary (person)

## Timeline

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

- **2026-05-26** Act 035, on 05/26/2026 (Gov. Msg. No. 1135). `became-law`
- **2026-05-26** Act 035, 05/26/2026 (Gov. Msg. No. 1135). `became-law`
- **2026-05-07** Transmitted to Governor.
- **2026-05-08** Received notice of passage on Final Reading in House (Hse. Com. No. 888). `receipt`
- **2026-05-06** Received notice of Final Reading (Sen. Com. No. 816). `receipt`
- **2026-05-06** Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Cochran, Garcia, Gedeon, Pierick, Shimizu voting no (5) and none excused (0). `passage`
- **2026-05-06** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. `passage`
- **2026-05-01** 48 Hrs. Notice (as amended CD 1) 05-06-26
- **2026-05-01** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 142-26).
- **2026-05-01** Forty-eight (48) hours notice Wednesday, 05-06-26.
- **2026-05-01** Reported from Conference Committee (Conf Com. Rep. No. 142-26) as amended in (CD 1).
- **2026-05-01** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Todd, Takenouchi, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
- **2026-05-01** The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Kanuha. `committee-passage-favorable`
- **2026-04-30** Conference committee meeting to reconvene on 05-01-26 11:00AM; Conference Room 309.
- **2026-04-29** Conference committee meeting scheduled for 04-30-26 11:00AM; CR 309.
- **2026-04-20** Received notice of Senate conferees (Sen. Com. No. 713). `receipt`
- **2026-04-20** Senate Conferees Appointed: Moriwaki Chair; Kanuha, Fevella.
- **2026-04-20** Received notice of appointment of House conferees (Hse. Com. No. 786). `receipt`
- **2026-04-20** House Conferees Appointed: Todd Chair; Takenouchi, Gedeon.
- **2026-04-17** Received notice of disagreement (Hse. Com. No. 780). `receipt`
- **2026-04-16** House disagrees with Senate amendment (s). `amendment-failure`
- **2026-04-14** Returned from Senate (Sen. Com. No. 680) in amended form (SD 1).
- **2026-04-14** Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. `passage`
- **2026-04-09** 48 Hrs. Notice 04-14-26.
- **2026-04-09** Report adopted; Passed Second Reading, as amended (SD 1). `reading-2, referral-committee`
- **2026-04-09** Reported from WAM (Stand. Com. Rep. No. 3663) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2026-04-06** 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, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C.. `committee-passage-favorable`
- **2026-03-30** The committee(s) on WAM deferred the measure until 04-06-26 10:30AM; Conference Room 211 & Videoconference. `deferral`
- **2026-03-27** The committee(s) on WAM has rescheduled its public hearing to 03-30-26 10:30AM; CR 211 & Videoconference.
- **2026-03-25** The committee(s) on WAM has scheduled a public hearing on 03-30-26 10:00AM; CR 211 & Videoconference.
- **2026-03-12** Referred to WAM. `referral-committee`
- **2026-03-12** Passed First Reading. `reading-1`
- **2026-03-12** Received from House (Hse. Com. No. 400). `introduction, receipt`
- **2026-03-10** Passed Third Reading with none voting aye with reservations; Representative(s) Garcia, Pierick, Shimizu voting no (3) and none excused (0). Transmitted to Senate. `passage`
- **2026-03-06** 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) Hashem, Perruso, Quinlan, Sayama excused (4).
- **2026-03-06** Reported from FIN (Stand. Com. Rep. No. 1012-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2026-02-25** The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none. `committee-passage-favorable`
- **2026-02-23** Bill scheduled to be heard by FIN on Wednesday, 02-25-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
- **2026-02-02** Referred to FIN, referral sheet 6 `referral-committee`
- **2026-01-28** Introduced and Pass First Reading. `introduction, reading-1`
- **2026-01-26** Pending introduction.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67f17f76-07a6-499f-a3f0-f349e3f85de7`. Confidence: reported (aggregated from official Hawaii legislature records).