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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 PASS-THROUGH ENTITY TAXATION. Requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity for taxable years beginning after December 31, 2024. (SD1) us/states/hi Hawaii Legislature 2025 HB 1146 Hawaii HB 1146 (2025)
bill
Partnerships
Pass-Through Entities
S Corporations
Taxation
enacted
NAKAMURA
3 33 3 2025-01-21 2025-05-15 openstates ocd-bill/47bad5d7-f5c0-424a-bce7-a2f04c565f00 https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=HB&billnumber=1146&year=2025 d05960f30c144805a98608e926da66ce973a1a5f8217ef3f2eca261fbdd55bb7 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-hi

Hawaii HB 1146 (2025) — RELATING TO PASS-THROUGH ENTITY TAXATION.

Requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity for taxable years beginning after December 31, 2024. (SD1)

Version chain

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

  1. HB1146 (committee substitute) — source
  2. HB1146_HD1 (committee substitute) — source
  3. HB1146_SD1 (committee substitute) — source

Votes

  • Reconsider: The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — 120 (pass) · lower
  • The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — 110 (pass) · upper
  • Reconsider: Passed Third Reading, as amended (SD 1). — 250 (pass) · upper

Sponsors

  • NAKAMURA — primary (person)

Timeline

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

  • 2025-05-15 Act 058, on 05/15/2025 (Gov. Msg. No. 1158). became-law
  • 2025-05-15 Act 058, 05/15/2025 (Gov. Msg. No. 1158). became-law
  • 2025-04-25 Transmitted to Governor.
  • 2025-04-25 Received notice of House agreement and passage on Final Reading (Hse. Com. No. 813). receipt
  • 2025-04-24 Passed Final Reading as amended in SD 1 with Representative(s) Reyes Oda voting aye with reservations; Representative(s) Garcia, Kong, Matsumoto, Muraoka, Pierick, Shimizu voting no (6) and Representative(s) Alcos, Cochran excused (2). passage
  • 2025-04-24 House agrees to Senate amendment(s).
  • 2025-04-24 Received notice of House reconsideration of action in disagreeing to the amendments proposed by the Senate (Hse. Com. No. 806). receipt
  • 2025-04-23 Reconsideration of action taken on 04-10-25.
  • 2025-04-23 Received notice of discharge of all conferees (Hse. Com. No. 803). receipt
  • 2025-04-22 House Conferee(s) discharged.
  • 2025-04-15 Received notice of appointment of House conferees (Hse. Com. No. 732). receipt
  • 2025-04-14 House Conferees Appointed: Takenouchi Chair; Holt, Alcos.
  • 2025-04-11 Received notice of disagreement (Hse. Com. No. 704). receipt
  • 2025-04-10 House disagrees with Senate amendment (s). amendment-failure
  • 2025-04-08 Returned from Senate (Sen. Com. No. 735) in amended form (SD 1).
  • 2025-04-08 Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. passage
  • 2025-04-03 48 Hrs. Notice 04-08-25.
  • 2025-04-03 Report adopted; Passed Second Reading, as amended (SD 1). reading-2, referral-committee
  • 2025-04-03 Reported from WAM (Stand. Com. Rep. No. 1671) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
  • 2025-04-01 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, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Wakai. committee-passage-favorable
  • 2025-03-28 The committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference. deferral
  • 2025-03-25 The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.
  • 2025-03-06 Referred to WAM. referral-committee
  • 2025-03-06 Passed First Reading. reading-1
  • 2025-03-06 Received from House (Hse. Com. No. 334). introduction, receipt
  • 2025-03-04 Passed Third Reading with none voting aye with reservations; Representative(s) Perruso voting no (1) and Representative(s) Kapela, Pierick, Ward excused (3). Transmitted to Senate. passage
  • 2025-02-28 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) Cochran, Pierick, Templo, Ward excused (4).
  • 2025-02-28 Reported from FIN (Stand. Com. Rep. No. 999) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
  • 2025-02-19 The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward. committee-passage-favorable
  • 2025-02-14 Bill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
  • 2025-01-23 Referred to FIN, referral sheet 3 referral-committee
  • 2025-01-23 Introduced and Pass First Reading. introduction, reading-1
  • 2025-01-21 Pending introduction.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/47bad5d7-f5c0-424a-bce7-a2f04c565f00. Confidence: reported (aggregated from official Hawaii legislature records).