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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. Repeals the provision that made references to the base amount in the Internal Revenue Code inapplicable to the research activities tax credit and allowed credits for all qualified research expenses to be taken without regard to previous years' expenses. Narrows the qualifying criteria for research activities tax credits to applicants who are small businesses registered in the State. Extends the sunset date of the research activities tax credit to 12/31/2029. (CD1) us/states/hi Hawaii Legislature 2024 SB 2497 Hawaii SB 2497 (2024)
bill
Research Activities
Tax Credit
enacted
CHANG
DECOITE
FEVELLA
KIDANI
MCKELVEY
MORIWAKI
5 47 6 2024-01-19 2024-07-02 openstates ocd-bill/c6b09116-e98e-4abc-a0d0-252ca75808a6 https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=SB&billnumber=2497&year=2024 ef385fd36538044e86aa16dd577aaf6ba76073c0dd79f886ed71df39cb25fa67 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-hi

Hawaii SB 2497 (2024) — RELATING TO TAXATION.

Repeals the provision that made references to the base amount in the Internal Revenue Code inapplicable to the research activities tax credit and allowed credits for all qualified research expenses to be taken without regard to previous years' expenses. Narrows the qualifying criteria for research activities tax credits to applicants who are small businesses registered in the State. Extends the sunset date of the research activities tax credit to 12/31/2029. (CD1)

Version chain

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

  1. SB2497 (committee substitute) — source
  2. SB2497_CD1 (committee substitute) — source
  3. SB2497_HD1 (committee substitute) — source
  4. SB2497_SD1 (committee substitute) — source
  5. SB2497_SD2 (committee substitute) — source

Votes

  • The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — 20 (pass) · upper
  • The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. — 70 (pass) · lower
  • The committee(s) on EET recommend(s) that the measure be PASSED, WITH AMENDMENTS. — 30 (pass) · upper
  • The Conference Committee recommends that the measure be Passed, with Amendments. — 40 (pass) · lower
  • The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — 120 (pass) · upper
  • The committee on FIN recommend that the measure be PASSED, UNAMENDED. — 150 (pass) · lower

Sponsors

  • CHANG — primary (person)
  • DECOITE — primary (person)
  • FEVELLA — primary (person)
  • KIDANI — primary (person)
  • MCKELVEY — primary (person)
  • MORIWAKI — primary (person)
  • Wakai — cosponsor (person)

Timeline

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

  • 2024-07-02 Act 139, 07/01/2024 (Gov. Msg. No. 1240). became-law
  • 2024-07-02 Act 139, on 07/01/2024 (Gov. Msg. No. 1240). became-law
  • 2024-05-03 Enrolled to Governor. executive-receipt
  • 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 Representative(s) Ganaden, Martinez, Nakashima excused (3). 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 Forty-eight (48) hours notice Wednesday 05-01-24.
  • 2024-04-26 Reported from Conference Committee (Conf Com. Rep. No. 158-24) as amended in (CD 1).
  • 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. 158-24).
  • 2024-04-26 The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) Holt, Lamosao, Garrett, Kong; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Pierick.
  • 2024-04-26 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) DeCoite, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. committee-passage-favorable
  • 2024-04-26 Conference committee meeting to reconvene on 04-26-24 4:30 PM; CR 016.
  • 2024-04-25 Conference committee meeting to reconvene on 04-26-24 9:35AM; Conference Room 325.
  • 2024-04-24 Conference committee meeting to reconvene on 04-25-24 9:35AM; Conference Room 325.
  • 2024-04-23 Conference committee meeting scheduled for 04-24-24 9:35AM; CR 325.
  • 2024-04-18 Received notice of appointment of House conferees (Hse. Com. No. 759). receipt
  • 2024-04-17 House Conferees Appointed: Holt, Lamosao Co-Chairs; Garrett, Kong, Pierick.
  • 2024-04-15 Received notice of Senate conferees (Sen. Com. No. 678). receipt
  • 2024-04-15 Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fevella.
  • 2024-04-09 Received notice of disagreement (Sen. Com. No. 670). receipt
  • 2024-04-09 Senate disagrees with House amendments. amendment-failure
  • 2024-04-09 Received from House (Hse. Com. No. 664). introduction, receipt
  • 2024-04-05 Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Souza excused (1). Transmitted to Senate. passage
  • 2024-04-05 Reported from FIN (Stand. Com. Rep. No. 1793-24), recommending passage on Third Reading.
  • 2024-04-02 The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Kitagawa, Aiu, Chun, Cochran, Garrett, Kahaloa, Kila, Lamosao, Morikawa, Nishimoto, Poepoe, Takenouchi, Alcos, Ward; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Kobayashi. committee-passage-favorable
  • 2024-03-29 Bill scheduled to be heard by FIN on Tuesday, 04-02-24 2:30PM in House conference room 308 VIA VIDEOCONFERENCE.
  • 2024-03-22 Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Martinez, Nakashima, Quinlan excused (3). reading-2, referral-committee
  • 2024-03-22 Reported from ECD (Stand. Com. Rep. No. 1286-24) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
  • 2024-03-19 The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Holt, Lamosao, Hussey-Burdick, La Chica, Nakamura, Quinlan, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Kong. committee-passage-favorable
  • 2024-03-14 Bill scheduled to be heard by ECD on Tuesday, 03-19-24 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
  • 2024-03-07 Referred to ECD, FIN, referral sheet 16 referral-committee
  • 2024-03-07 Pass First Reading reading-1
  • 2024-03-05 Received from Senate (Sen. Com. No. 127) in amended form (SD 2). introduction, receipt
  • 2024-03-05 Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. passage
  • 2024-03-01 48 Hrs. Notice 03-05-24.
  • 2024-03-01 Reported from WAM (Stand. Com. Rep. No. 3040) with recommendation of passage on Third Reading, as amended (SD 2).
  • 2024-03-01 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, Kanuha, Kidani, Kim, Lee, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Shimabukuro. committee-passage-favorable
  • 2024-02-28 The committee(s) on WAM will hold a public decision making on 03-01-24 9:55AM; Conference Room 211 & Videoconference.
  • 2024-02-07 Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. reading-2, referral-committee
  • 2024-02-07 Reported from EET (Stand. Com. Rep. No. 2168) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
  • 2024-02-01 The committee(s) on EET recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EET were as follows: 3 Aye(s): Senator(s) DeCoite, Fukunaga, Kim; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Wakai, Fevella. committee-passage-favorable
  • 2024-01-29 The committee(s) on EET has scheduled a public hearing on 02-01-24 1:00PM; Conference Room 229 & Videoconference.
  • 2024-01-24 Referred to EET, WAM. referral-committee
  • 2024-01-22 Passed First Reading. reading-1
  • 2024-01-19 Introduced. introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c6b09116-e98e-4abc-a0d0-252ca75808a6. Confidence: reported (aggregated from official Hawaii legislature records).