republic-os/legislation/us/states/hi/2018-regular-session/sb-508.md

---
type: "Bill"
title: "RELATING TO TAXATION."
description: "Amends the taxes withheld on the amount realized by nonresidents from the disposition of Hawaii real property from 5% to 7.25%. Applies to real estate dispositions that occur on or after 9/15/2018. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2018 Regular Session"
identifier: "SB 508"
citation: "Hawaii SB 508 (2018 Regular Session)"
classification: ["bill"]
subjects: ["Hawaii Real Property Tax Law", "Income Taxation", "Nonresidents"]
status: "enacted"
primary_sponsors: ["BAKER", "ENGLISH", "GREEN", "IHARA", "Inouye", "K. RHOADS", "KEITH-AGARAN", "KIDANI", "KIM", "Kouchi", "L. THIELEN", "S. Chang", "SHIMABUKURO"]
version_count: 4
action_count: 39
vote_count: 4
first_action: "2017-01-20"
last_action: "2018-07-10"
source: "openstates"
source_identifier: "ocd-bill/d8c97f12-a40a-494e-98d3-986c37f3aab8"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=508&year=2018"
source_hash: "c2dffb788e3191ad3f0b1f442d63c54c86b19bb1f24f136fecfec460e5050371"
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 508 (2018 Regular Session) — RELATING TO TAXATION.

Amends the taxes withheld on the amount realized by nonresidents from the disposition of Hawaii real property from 5% to 7.25%. Applies to real estate dispositions that occur on or after 9/15/2018. (CD1)

## Version chain

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

1. **SB508** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB508_.HTM)
2. **SB508_CD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB508_CD1_.HTM)
3. **SB508_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB508_HD1_.HTM)
4. **SB508_SD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB508_SD1_.HTM)

## Votes

- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **3–0** (pass) · upper
- The Conference Committee recommends that the measure be Passed, with Amendments. — **3–0** (pass) · lower
- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **13–0** (pass) · lower
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **11–0** (pass) · upper

## Sponsors

- BAKER — primary (person)
- ENGLISH — primary (person)
- GREEN — primary (person)
- IHARA — primary (person)
- Inouye — primary (person)
- K. RHOADS — primary (person)
- KEITH-AGARAN — primary (person)
- KIDANI — primary (person)
- KIM — primary (person)
- Kouchi — primary (person)
- L. THIELEN — primary (person)
- S. Chang — primary (person)
- SHIMABUKURO — primary (person)

## Timeline

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

- **2017-01-20** Introduced. `introduction`
- **2017-01-23** Passed First Reading. `reading-1`
- **2017-01-23** Referred to WAM. `referral-committee`
- **2017-11-30** Carried over to 2018 Regular Session.
- **2018-02-23** The committee(s) on WAM has scheduled a public hearing on 02-28-18 10:30AM in conference room 211.
- **2018-02-28** 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, Galuteria, Harimoto, Inouye, K. Kahele, Kidani, Riviere, Shimabukuro, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2018-03-02** Reported from WAM (Stand. Com. Rep. No. 2657) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
- **2018-03-02** Report adopted; Passed Second Reading, as amended (SD 1).
- **2018-03-02** 48 Hrs. Notice 03-06-18.
- **2018-03-06** Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. `passage`
- **2018-03-06** Received from Senate (Sen. Com. No. 64) in amended form (SD 1). `introduction`
- **2018-03-08** Pass First Reading `reading-1`
- **2018-03-08** Referred to FIN, referral sheet 35 `referral-committee`
- **2018-03-19** Bill scheduled to be heard by FIN on Wednesday, 03-21-18 2:00PM in House conference room 308.
- **2018-03-21** The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 13 Ayes: Representative(s) Luke, Cullen, Cachola, DeCoite, Gates, Holt, Keohokalole, Kobayashi, Lowen, Nakamura, Yamashita, Tupola, Ward; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Fukumoto, Todd. `committee-passage-favorable`
- **2018-04-06** Reported from FIN (Stand. Com. Rep. No. 1942-18) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2018-04-06** 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) Choy, Holt excused (2).
- **2018-04-10** Passed Third Reading with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate. `passage`
- **2018-04-10** Received from House (Hse. Com. No. 555). `introduction`
- **2018-04-12** Senate disagrees with House amendments.
- **2018-04-12** Received notice of disagreement (Sen. Com. No. 784).
- **2018-04-16** House Conferees Appointed: Luke Chair; Cullen, Yamashita, Tupola.
- **2018-04-16** Received notice of appointment of House conferees (Hse. Com. No. 610).
- **2018-04-17** Senate Conferees Appointed: Dela Cruz Chair; Keith-Agaran Co-Chair; Galuteria.
- **2018-04-17** Conference committee meeting scheduled for 04-18-18 2:15PM in conference room 309.
- **2018-04-17** Received notice of Senate conferees (Sen. Com. No. 788).
- **2018-04-18** 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) Dela Cruz, Keith-Agaran, Galuteria; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2018-04-18** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Luke, Cullen, Yamashita; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Tupola.
- **2018-04-23** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 2-18).
- **2018-04-23** 48 Hrs. Notice (as amended CD 1) 04-25-18.
- **2018-04-23** Reported from Conference Committee (Conf Com. Rep. No. 2-18) as amended in (CD 1).
- **2018-04-23** Forty-eight (48) hours notice Wednesday, 04-25-18.
- **2018-04-25** Passed Final Reading, as amended (CD 1). Ayes, 24; Aye(s) with reservations: none . 0 No(es): none. 1 Excused: Senator(s) Harimoto.
- **2018-04-25** Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Choy voting no (1) and Representative(s) Holt, Quinlan excused (2).
- **2018-04-25** Received notice of Final Reading (Sen. Com. No. 840).
- **2018-04-26** Received notice of passage on Final Reading in House (Hse. Com. No. 676).
- **2018-04-26** Enrolled to Governor. `executive-receipt`
- **2018-07-10** Act 122, 07/05/2018 (Gov. Msg. No. 1223). `executive-signature`
- **2018-07-10** Act 122, on 07/05/2018 (Gov. Msg. No. 1223). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d8c97f12-a40a-494e-98d3-986c37f3aab8`. Confidence: reported (aggregated from official Hawaii legislature records).