Fabio
107 lines
8.4 KiB
Markdown
107 lines
8.4 KiB
Markdown
---
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type: "Bill"
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title: "RELATING TO TAX CREDITS."
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description: "Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply, and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Transfers certification duties from the Department of Taxation to the Department of Business, Economic Development, and Tourism, which shall identify to the Legislature taxpayers who apply for the tax credit. Establishes an annual aggregate cap of $5,000,000. Extends the research activity tax credit through 2024. Repeals the research activity tax credit on 12/31/2024. (CD1)"
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jurisdiction: "us/states/hi"
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legislature: "Hawaii Legislature"
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session: "2019 Regular Session"
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identifier: "SB 1314"
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citation: "Hawaii SB 1314 (2019 Regular Session)"
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classification: ["bill"]
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subjects: ["High Technology", "Research Activities", "Tax Credit", "DOTAX", "DBEDT"]
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status: "enacted"
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primary_sponsors: ["Fevella", "Inouye", "J.KEOHOKALOLE", "Kim", "Taniguchi", "Wakai"]
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version_count: 3
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action_count: 40
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vote_count: 4
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first_action: "2019-01-24"
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last_action: "2019-07-09"
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source: "openstates"
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source_identifier: "ocd-bill/bbfbabbb-4c63-433b-bded-5d22ab75ac92"
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source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=1314&year=2019"
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source_hash: "3007be779864fe274412097d77c57d696b0273e66ed88f6c2089676f5db315a2"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-hi"]
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---
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# Hawaii SB 1314 (2019 Regular Session) — RELATING TO TAX CREDITS.
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Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply, and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Transfers certification duties from the Department of Taxation to the Department of Business, Economic Development, and Tourism, which shall identify to the Legislature taxpayers who apply for the tax credit. Establishes an annual aggregate cap of $5,000,000. Extends the research activity tax credit through 2024. Repeals the research activity tax credit on 12/31/2024. (CD1)
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **SB1314** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB1314_.HTM)
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2. **SB1314_CD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB1314_CD1_.HTM)
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3. **SB1314_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2019/bills/SB1314_HD1_.HTM)
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## Votes
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- The Conference Committee recommends that the measure be Passed, with Amendments. — **4–0** (pass) · lower
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- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **11–0** (pass) · upper
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- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **3–0** (pass) · upper
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- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **14–0** (pass) · lower
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## Sponsors
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- Fevella — primary (person)
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- Inouye — primary (person)
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- J.KEOHOKALOLE — primary (person)
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- Kim — primary (person)
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- Taniguchi — primary (person)
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- Wakai — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-24** Introduced. `introduction`
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- **2019-01-24** Passed First Reading. `reading-1`
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- **2019-01-28** Referred to WAM. `referral-committee`
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- **2019-02-15** The committee(s) on WAM has scheduled a public hearing on 02-20-19 10:00AM in conference room 211.
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- **2019-02-20** 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, Inouye, K. Kahele, Kanuha, Kidani, Moriwaki, Shimabukuro, Taniguchi, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Harimoto, Riviere. `committee-passage-favorable`
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- **2019-03-01** Reported from WAM (Stand. Com. Rep. No. 900) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
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- **2019-03-01** Report adopted; Passed Second Reading, as amended (SD 1).
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- **2019-03-01** 48 Hrs. Notice 03-05-19.
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- **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`
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- **2019-03-05** Received from Senate (Sen. Com. No. 445) in amended form (SD 1). `introduction`
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- **2019-03-07** Pass First Reading `reading-1`
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- **2019-03-07** Referred to FIN, referral sheet 27 `referral-committee`
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- **2019-03-12** Bill scheduled to be heard by FIN on Friday, 03-15-19 2:00PM in House conference room 308.
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- **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`
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- **2019-04-01** Reported from FIN (Stand. Com. Rep. No. 1912) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
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- **2019-04-01** 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, McKelvey, Saiki, Todd excused (4).
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- **2019-04-03** Deferred one day 04-04-19.
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- **2019-04-04** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Nishimoto, Quinlan excused (2). Transmitted to Senate. `passage`
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- **2019-04-05** Received from House (Hse. Com. No. 592). `introduction`
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- **2019-04-05** Senate disagrees with House amendments.
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- **2019-04-05** Received notice of disagreement (Sen. Com. No. 685).
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- **2019-04-15** Senate Conferees Appointed: Dela Cruz Chair; Keith-Agaran Co-Chair; Fevella.
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- **2019-04-15** Received notice of Senate conferees (Sen. Com. No. 901).
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- **2019-04-22** Re-referred to EDB, FIN, referral sheet 56 `referral-committee`
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- **2019-04-22** House Conferees Appointed: McKelvey, Kitagawa Co-Chairs; Cullen, McDermott.
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- **2019-04-23** Received notice of appointment of House conferees (Hse. Com. No. 826).
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- **2019-04-24** Conference committee meeting scheduled for 04-25-19 3:45PM in conference room 309.
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- **2019-04-25** 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`
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- **2019-04-25** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) McKelvey, Kitagawa, Cullen, McDermott; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
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- **2019-04-26** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 133).
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- **2019-04-26** 48 Hrs. Notice (as amended CD 1) 04-30-19.
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- **2019-04-26** Reported from Conference Committee (Conf Com. Rep. No. 133) as amended in (CD 1).
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- **2019-04-26** Forty-eight (48) hours notice Tuesday, 04-30-19.
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- **2019-04-30** Passed Final Reading as amended in CD 1 with Representative(s) Tokioka voting aye with reservations; none voting no (0) and Representative(s) Ichiyama excused (1).
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- **2019-04-30** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
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- **2019-05-01** Received notice of Final Reading (Sen. Com. No. 968).
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- **2019-05-02** Received notice of passage on Final Reading in House (Hse. Com. No. 883).
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- **2019-05-06** Enrolled to Governor. `executive-receipt`
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- **2019-07-09** Act 261, on 07/05/2019 (Gov. Msg. No. 1363). `executive-signature`
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- **2019-07-09** Act 261, 07/05/2019 (Gov. Msg. No. 1363). `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bbfbabbb-4c63-433b-bded-5d22ab75ac92`. Confidence: reported (aggregated from official Hawaii legislature records).
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