Fabio
94 lines
6.6 KiB
Markdown
94 lines
6.6 KiB
Markdown
---
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type: "Bill"
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title: "RELATING TO PASS-THROUGH ENTITY TAXATION."
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description: "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)"
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jurisdiction: "us/states/hi"
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legislature: "Hawaii Legislature"
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session: "2025"
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identifier: "HB 1146"
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citation: "Hawaii HB 1146 (2025)"
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classification: ["bill"]
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subjects: ["Partnerships", "Pass-Through Entities", "S Corporations", "Taxation"]
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status: "enacted"
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primary_sponsors: ["NAKAMURA"]
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version_count: 3
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action_count: 33
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vote_count: 3
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first_action: "2025-01-21"
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last_action: "2025-05-15"
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source: "openstates"
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source_identifier: "ocd-bill/47bad5d7-f5c0-424a-bce7-a2f04c565f00"
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source_url: "https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=HB&billnumber=1146&year=2025"
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source_hash: "d05960f30c144805a98608e926da66ce973a1a5f8217ef3f2eca261fbdd55bb7"
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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 HB 1146 (2025) — RELATING TO PASS-THROUGH ENTITY TAXATION.
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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)
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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. **HB1146** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1146_.HTM)
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2. **HB1146_HD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1146_HD1_.HTM)
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3. **HB1146_SD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1146_SD1_.HTM)
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## Votes
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- Reconsider: The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **12–0** (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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- Reconsider: Passed Third Reading, as amended (SD 1). — **25–0** (pass) · upper
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## Sponsors
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- NAKAMURA — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-05-15** Act 058, on 05/15/2025 (Gov. Msg. No. 1158). `became-law`
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- **2025-05-15** Act 058, 05/15/2025 (Gov. Msg. No. 1158). `became-law`
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- **2025-04-25** Transmitted to Governor.
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- **2025-04-25** Received notice of House agreement and passage on Final Reading (Hse. Com. No. 813). `receipt`
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- **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`
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- **2025-04-24** House agrees to Senate amendment(s).
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- **2025-04-24** Received notice of House reconsideration of action in disagreeing to the amendments proposed by the Senate (Hse. Com. No. 806). `receipt`
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- **2025-04-23** Reconsideration of action taken on 04-10-25.
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- **2025-04-23** Received notice of discharge of all conferees (Hse. Com. No. 803). `receipt`
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- **2025-04-22** House Conferee(s) discharged.
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- **2025-04-15** Received notice of appointment of House conferees (Hse. Com. No. 732). `receipt`
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- **2025-04-14** House Conferees Appointed: Takenouchi Chair; Holt, Alcos.
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- **2025-04-11** Received notice of disagreement (Hse. Com. No. 704). `receipt`
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- **2025-04-10** House disagrees with Senate amendment (s). `amendment-failure`
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- **2025-04-08** Returned from Senate (Sen. Com. No. 735) in amended form (SD 1).
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- **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`
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- **2025-04-03** 48 Hrs. Notice 04-08-25.
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- **2025-04-03** Report adopted; Passed Second Reading, as amended (SD 1). `reading-2, referral-committee`
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- **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.
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- **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`
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- **2025-03-28** The committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference. `deferral`
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- **2025-03-25** The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.
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- **2025-03-06** Referred to WAM. `referral-committee`
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- **2025-03-06** Passed First Reading. `reading-1`
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- **2025-03-06** Received from House (Hse. Com. No. 334). `introduction, receipt`
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- **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`
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- **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).
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- **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.
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- **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`
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- **2025-02-14** Bill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
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- **2025-01-23** Referred to FIN, referral sheet 3 `referral-committee`
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- **2025-01-23** Introduced and Pass First Reading. `introduction, reading-1`
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- **2025-01-21** Pending introduction.
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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/47bad5d7-f5c0-424a-bce7-a2f04c565f00`. Confidence: reported (aggregated from official Hawaii legislature records).
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