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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill RELATING TO TAXATION. Amends the rules for sourcing the sales factor for net income tax to impose market sourcing for sales of other than tangible personal property. Provides specific rules for intangibles and services. (CD1) us/states/hi Hawaii Legislature 2019 Regular Session SB 394 Hawaii SB 394 (2019 Regular Session)
bill
Net Income Tax
Sales Factor
Market-based Sourcing
enacted
DELA CRUZ
3 39 4 2019-01-18 2019-06-12 openstates ocd-bill/db1aa83d-3bc8-496d-b2f3-0d8920cc233a http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=394&year=2019 45960e283809f2f322a1ad3c9a80064135b548e20908301936b9a6a284b678f2 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-hi

Hawaii SB 394 (2019 Regular Session) — RELATING TO TAXATION.

Amends the rules for sourcing the sales factor for net income tax to impose market sourcing for sales of other than tangible personal property. Provides specific rules for intangibles and services. (CD1)

Version chain

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

  1. SB394 (committee substitute) — source
  2. SB394_CD1 (committee substitute) — source
  3. SB394_HD1 (committee substitute) — source

Votes

  • The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — 30 (pass) · upper
  • The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — 130 (pass) · upper
  • The Conference Committee recommends that the measure be Passed, with Amendments. — 30 (pass) · lower
  • The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — 140 (pass) · lower

Sponsors

  • DELA CRUZ — primary (person)

Timeline

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

  • 2019-01-18 Introduced. introduction
  • 2019-01-22 Passed First Reading. reading-1
  • 2019-01-24 Referred to WAM. referral-committee
  • 2019-02-01 The committee(s) on WAM has scheduled a public hearing on 02-06-19 10:00AM in conference room 211.
  • 2019-02-06 The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, Harimoto, Inouye, K. Kahele, Kanuha, Kidani, Moriwaki, Riviere, Shimabukuro, Taniguchi, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. committee-passage-favorable
  • 2019-02-28 Reported from WAM (Stand. Com. Rep. No. 749) 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, 24; Aye(s) with reservations: none . Noes, 0 (none). Excused, 1 (Senator(s) Harimoto). Transmitted to House. passage
  • 2019-03-05 Received from Senate (Sen. Com. No. 124) 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, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Luke, Cullen, Eli, Gates, Hashimoto, Holt, Kitagawa, B. Kobayashi, Matayoshi, Nishimoto, Todd, Wildberger, Yamashita, McDermott; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Nakamura. committee-passage-favorable
  • 2019-04-01 Reported from FIN (Stand. Com. Rep. No. 1907) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
  • 2019-04-01 Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Okimoto voting aye with reservations; Representative(s) Ward voting no (1) and Representative(s) Hashem, McKelvey, Saiki, Todd excused (4).
  • 2019-04-03 Deferred one day 04-04-19.
  • 2019-04-04 Passed Third Reading with none voting aye with reservations; Representative(s) DeCoite, Har, Kong, Okimoto, Say, Ward voting no (6) and Representative(s) Nishimoto, Quinlan excused (2). Transmitted to Senate. passage
  • 2019-04-05 Received from House (Hse. Com. No. 576). introduction
  • 2019-04-05 Senate disagrees with House amendments.
  • 2019-04-05 Received notice of disagreement (Sen. Com. No. 685).
  • 2019-04-16 Senate Conferees Appointed: Dela Cruz Chair; Keith-Agaran Co-Chair; Fevella.
  • 2019-04-16 Received notice of Senate conferees (Sen. Com. No. 903).
  • 2019-04-18 House Conferees Appointed: Luke Chair; Cullen, McDermott.
  • 2019-04-18 Conference committee meeting scheduled for 04-22-19 10:30AM in conference room 309.
  • 2019-04-22 Received notice of appointment of House conferees (Hse. Com. No. 823).
  • 2019-04-22 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, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. committee-passage-favorable
  • 2019-04-22 The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Luke, Cullen, McDermott; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
  • 2019-04-25 Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 26).
  • 2019-04-25 48 Hrs. Notice (as amended CD 1) 04-30-19.
  • 2019-04-25 Reported from Conference Committee (Conf Com. Rep. No. 26) as amended in (CD 1).
  • 2019-04-25 Forty-eight (48) hours notice Tuesday, 04-30-19.
  • 2019-04-30 Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
  • 2019-04-30 Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) DeCoite, Har, Kong, Say, Ward voting no (5) and none excused (0).
  • 2019-05-01 Received notice of Final Reading (Sen. Com. No. 968).
  • 2019-05-02 Received notice of passage on Final Reading in House (Hse. Com. No. 883).
  • 2019-05-06 Enrolled to Governor. executive-receipt
  • 2019-06-12 Act 096, on 06/07/2019 (Gov. Msg. No. 1197). executive-signature
  • 2019-06-12 Act 096, 06/07/2019 (Gov. Msg. No. 1197). executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/db1aa83d-3bc8-496d-b2f3-0d8920cc233a. Confidence: reported (aggregated from official Hawaii legislature records).