republic-os/legislation/us/states/hi/2024/hb-2485.md

---
type: "Bill"
title: "RELATING TO STATE TAX ADMINISTRATION."
description: "Repeals an obsolete fee for a certified copy of a tax clearance. Adds a penalty for failure to comply with reporting requirements under the general excise tax law and transient accommodations tax law for collection of rent by a third party. Raises the unfair competition penalty under the general excise tax law to adjust for inflation. (SD2)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2024"
identifier: "HB 2485"
citation: "Hawaii HB 2485 (2024)"
classification: ["bill"]
subjects: ["Collection of Rental Payments", "General Excise Tax", "Transient Accommodations Tax", "Unfair Competition Penalty"]
status: "enacted"
primary_sponsors: ["SAIKI"]
version_count: 4
action_count: 34
vote_count: 4
first_action: "2024-01-22"
last_action: "2024-06-24"
source: "openstates"
source_identifier: "ocd-bill/50e70d3c-7016-41fe-98b6-21b82ccbab84"
source_url: "https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=HB&billnumber=2485&year=2024"
source_hash: "62ae6eab608ba49d07f7096eac8b36ecad6bfb580e8124db913cf722fa8a3b1a"
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 HB 2485 (2024) — RELATING TO STATE TAX ADMINISTRATION.

Repeals an obsolete fee for a certified copy of a tax clearance. Adds a penalty for failure to comply with reporting requirements under the general excise tax law and transient accommodations tax law for collection of rent by a third party. Raises the unfair competition penalty under the general excise tax law to adjust for inflation. (SD2)

## Version chain

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

1. **HB2485** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2485_.HTM)
2. **HB2485_HD1** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2485_HD1_.HTM)
3. **HB2485_SD1** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2485_SD1_.HTM)
4. **HB2485_SD2** (committee substitute) — [source](https://capitol.hawaii.gov/sessions/session2024/bills/HB2485_SD2_.HTM)

## Votes

- The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. — **9–0** (pass) · lower
- The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **4–1** (pass) · upper
- Reconsider: The committee on FIN recommend that the measure be PASSED, UNAMENDED. — **12–1** (pass) · lower
- Reconsider: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **11–0** (pass) · upper

## Sponsors

- SAIKI — primary (person)

## Timeline

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

- **2024-06-24** Act 076, 06/21/2024 (Gov. Msg. No. 1177). `became-law`
- **2024-06-24** Act 076, on 06/21/2024 (Gov. Msg. No. 1177). `became-law`
- **2024-04-19** Transmitted to Governor.
- **2024-04-22** Received notice of House agreement and passage on Final Reading (Hse. Com. No. 782). `receipt`
- **2024-04-19** Passed Final Reading as amended in SD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Garcia excused (2). `passage`
- **2024-04-18** House agrees to Senate amendment(s).
- **2024-04-19** Received notice of House reconsideration of action in disagreeing to the amendments proposed by the Senate (Hse. Com. No. 771). `receipt`
- **2024-04-18** Reconsideration of action taken on 04-11-24.
- **2024-04-12** Received notice of disagreement (Hse. Com. No. 731). `receipt`
- **2024-04-11** House disagrees with Senate amendment (s). `amendment-failure`
- **2024-04-09** Returned from Senate (Sen. Com. No. 629) in amended form (SD 2).
- **2024-04-09** Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 23; Aye(s) with reservations: Senator(s) DeCoite, Inouye, Keohokalole, Kim, McKelvey, Richards, San Buenaventura. Noes, 2 (Senator(s) Awa, Fevella). Excused, 0 (none). Transmitted to House. `passage`
- **2024-04-05** 48 Hrs. Notice 04-09-24.
- **2024-04-05** Reported from WAM (Stand. Com. Rep. No. 3712) with recommendation of passage on Third Reading, as amended (SD 2).
- **2024-04-03** 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, Hashimoto, Inouye, Kanuha, Kim, Lee, Shimabukuro, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Kidani. `committee-passage-favorable`
- **2024-04-01** The committee(s) on WAM will hold a public decision making on 04-03-24 10:30AM; CR 211 & Videoconference.
- **2024-03-18** Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. `reading-2, referral-committee`
- **2024-03-18** Reported from JDC (Stand. Com. Rep. No. 3109) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- **2024-03-12** The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Elefante; Aye(s) with reservations: Senator(s) San Buenaventura ; 1 No(es): Senator(s) Awa; and 0 Excused: none. `committee-passage-favorable`
- **2024-03-08** The committee(s) on JDC has scheduled a public hearing on 03-12-24 10:00AM; CR 016 & Videoconference.
- **2024-03-07** Referred to JDC, WAM. `referral-committee`
- **2024-03-01** Passed First Reading. `reading-1`
- **2024-03-01** Received from House (Hse. Com. No. 51). `introduction, receipt`
- **2024-02-29** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt excused (2). Transmitted to Senate. `passage`
- **2024-02-29** Reported from FIN (Stand. Com. Rep. No. 725-24), recommending passage on Third Reading.
- **2024-02-22** The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Kitagawa, Aiu, Chun, Garrett, Kahaloa, Kila, Kobayashi, Lamosao, Morikawa, Takenouchi, Alcos; Ayes with reservations: none; 1 Noes: Representative(s) Ward; and 3 Excused: Representative(s) Cochran, Nishimoto, Poepoe. `committee-passage-favorable`
- **2024-02-20** Bill scheduled to be heard by FIN on Thursday, 02-22-24 11:30AM in House conference room 308 VIA VIDEOCONFERENCE.
- **2024-02-13** 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) Kila, Takayama excused (2). `reading-2, referral-committee`
- **2024-02-13** Reported from JHA (Stand. Com. Rep. No. 288-24) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- **2024-02-06** The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Takayama, Evslin, Ganaden, Ichiyama, Ilagan, Kong, Miyake, Souza; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Holt. `committee-passage-favorable`
- **2024-02-02** Bill scheduled to be heard by JHA on Tuesday, 02-06-24 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
- **2024-01-26** Referred to JHA, FIN, referral sheet 3 `referral-committee`
- **2024-01-24** Introduced and Pass First Reading. `introduction, reading-1`
- **2024-01-22** Pending introduction.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/50e70d3c-7016-41fe-98b6-21b82ccbab84`. Confidence: reported (aggregated from official Hawaii legislature records).