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HB2329HIPassed 2026 Regular Session

Relating To Conformity To The Internal Revenue Code.

Last status update May 26, 2026

What this measure contains

Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2025. (CD1)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

Read the latest imported text

Read the full bill at its source ↗
Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

Related measures

  • SB3149— Same As

Related measures may contain different language or follow different histories.

How this measure moved

Legislative path

Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.

  1. Introduced
  2. HD1by FIN
  3. SD1by WAM
  4. CD1by Conference

Companion measure: SB3149. A companion follows its own path; its votes are not combined with this one.

Decision stages

  1. House FIN committee on the introduced draft: Passed, with amendments, reported as HD1

    16 aye · 0 no · 0 excused

  2. House second reading on HD1: Passed

    46 aye · 0 no · 4 excused

  3. House third reading on HD1: Passed

    47 aye · 3 no · 0 excused

  4. Ways and Means (WAM) on HD1: Passed, with amendments, reported as SD1

    12 aye · 0 no · 1 excused · Source roll call

  5. Senate third reading on SD1: Passed

    25 aye · 0 no · 0 excused

  6. Senate conference managers on SD1: Passed, with amendments, reported as CD1

    2 aye · 0 no · 1 excused · Source roll call

  7. House conference managers on SD1: Passed, with amendments, reported as CD1

    3 aye · 0 no · 0 excused · Source roll call

  8. Senate final reading on CD1: Passed

    25 aye · 0 no · 0 excused

  9. House final reading on CD1: Passed

    46 aye · 5 no · 0 excused

Senate members along the path

Senate members' votes at each stage of HB2329
MemberWAM
HD1		Third reading
SD1		Conference
SD1		Final reading
CD1		Change along the path
Lynn DecoiteSD-007AyeAyeAye
Donovan CruzSD-017AyeAyeAye
Brandon ElefanteSD-016AyeAyeAye
Kurt FevellaSD-020AyeAyeAyeAye
Troy HashimotoSD-005AyeAyeAye
Lorraine InouyeSD-001AyeAyeAye
Dru KanuhaSD-003AyeAyeExcusedAye
Michelle KidaniSD-018AyeAyeAye
Donna KimSD-014AyeAyeAye
Chris LeeSD-025ExcusedAyeAye
Sharon MoriwakiSD-012AyeAyeAyeAye
Tim RichardsSD-004AyeAyeAye
Glenn WakaiSD-015AyeAyeAye
12 more Senate members only counted as floor ayes
MemberWAM
HD1		Third reading
SD1		Conference
SD1		Final reading
CD1		Change along the path
Brenton AwaSD-023AyeAye
Stanley ChangSD-009AyeAye
Samantha DeCorteSD-022AyeAye
Rachele Fernandez LamosaoSD-019AyeAye
Carol FukunagaSD-011AyeAye
Mike GabbardSD-021AyeAye
Les IharaSD-010AyeAye
Jarrett KeohokaloleSD-024AyeAye
Ronald KouchiSD-008AyeAye
Angus McKelveySD-006AyeAye
Karl RhoadsSD-013AyeAye
Joy San BuenaventuraSD-002AyeAye

House members along the path

House members' votes at each stage of HB2329
MemberFIN
Introduced		Second reading
HD1		Third reading
HD1		Conference
SD1		Final reading
CD1		Change along the path
Elle CochranHD-014AyeAyeNoAye → No at House final reading (CD1)
Diamond GarciaHD-042AyeNoNoAye → No at House third reading (HD1)
Joe GedeonHD-018AyeAyeAyeAyeNoAye → No at House final reading (CD1)
Elijah PierickHD-039AyeNoNoAye → No at House third reading (HD1)
Garner ShimizuHD-032AyeNoNoAye → No at House third reading (HD1)
David AlcosHD-041AyeAyeAyeAye
Daisy HartsfieldHD-036AyeAyeAyeAye
Mark HashemHD-019ExcusedAyeAye
Ikaika HusseyHD-029AyeAyeAyeAye
Sue Keohokapu-Lee LoyHD-002AyeAyeAyeAye
Lisa KitagawaHD-048AyeAyeAyeAye
Matthias KuschHD-001AyeAyeAyeAye
Mike LeeHD-050AyeAyeAyeAye
Tyson MiyakeHD-010AyeAyeAyeAye
Daynette MorikawaHD-017AyeAyeAyeAye
Amy PerrusoHD-046AyeExcusedAyeAye
Sean QuinlanHD-047ExcusedAyeAye
Julie Reyes OdaHD-040AyeAyeAyeAye
Jackson SayamaHD-021ExcusedAyeAye
Jenna TakenouchiHD-027AyeAyeAyeAyeAye
Shirley Ann TemploHD-030AyeAyeAyeAye
Chris ToddHD-003AyeAyeAyeAyeAye
Kyle YamashitaHD-012AyeAyeAyeAye
28 more House members only counted as floor ayes
MemberFIN
Introduced		Second reading
HD1		Third reading
HD1		Conference
SD1		Final reading
CD1		Change along the path
Terez AmatoHD-011AyeAyeAye
Della au BelattiHD-026AyeAyeAye
Cory ChunHD-035AyeAyeAye
Luke EvslinHD-016AyeAyeAye
Andrew GarrettHD-022AyeAyeAye
Tina GrandinettiHD-020AyeAyeAye
Linda IchiyamaHD-031AyeAyeAye
Greggor IlaganHD-004AyeAyeAye
Kim IwamotoHD-025AyeAyeAye
Kirstin KahaloaHD-006AyeAyeAye
Jeanne KapelaHD-005AyeAyeAye
Darius KilaHD-044AyeAyeAye
Sam KongHD-033AyeAyeAye
Trish La ChicaHD-037AyeAyeAye
Nicole LowenHD-007AyeAyeAye
Lisa MartenHD-051AyeAyeAye
Scot MatayoshiHD-049AyeAyeAye
Lauren MatsumotoHD-038AyeAyeAye
Chris MuraokaHD-045AyeAyeAye
Nadine NakamuraHD-015AyeAyeAye
Ikaika OldsHD-023AyeAyeAye
Mahina PoepoeHD-013AyeAyeAye
Michael RatcliffeHD-028Aye
Kanani SouzaHD-043AyeAyeAye
Gregg TakayamaHD-034AyeAyeAye
Adrian TamHD-024AyeAyeAye
David TarnasHD-008AyeAyeAye
Justin WoodsonHD-009AyeAyeAye

Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote

Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗

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Legislative history

  1. Pending introduction.

  2. Introduced and Pass First Reading.

  3. Referred to FIN, referral sheet 6

  4. Bill scheduled to be heard by FIN on Wednesday, 02-25-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

  5. The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.

  6. Reported from FIN (Stand. Com. Rep. No. 1012-26) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.

  7. 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, Perruso, Quinlan, Sayama excused (4).

  8. Passed Third Reading with none voting aye with reservations; Representative(s) Garcia, Pierick, Shimizu voting no (3) and none excused (0). Transmitted to Senate.

  9. Received from House (Hse. Com. No. 400).

  10. Passed First Reading.

  11. Referred to WAM.

  12. The committee(s) on WAM has scheduled a public hearing on 03-30-26 10:00AM; CR 211 & Videoconference.

  13. The committee(s) on WAM has rescheduled its public hearing to 03-30-26 10:30AM; CR 211 & Videoconference.

  14. The committee(s) on WAM deferred the measure until 04-06-26 10:30AM; Conference Room 211 & Videoconference.

  15. 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, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C..

  16. Reported from WAM (Stand. Com. Rep. No. 3663) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.

  17. Report adopted; Passed Second Reading, as amended (SD 1).

  18. 48 Hrs. Notice 04-14-26.

  19. Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

  20. Returned from Senate (Sen. Com. No. 680) in amended form (SD 1).

  21. House disagrees with Senate amendment (s).

  22. Received notice of disagreement (Hse. Com. No. 780).

  23. House Conferees Appointed: Todd Chair; Takenouchi, Gedeon.

  24. Received notice of appointment of House conferees (Hse. Com. No. 786).

  25. Senate Conferees Appointed: Moriwaki Chair; Kanuha, Fevella.

  26. Received notice of Senate conferees (Sen. Com. No. 713).

  27. Conference committee meeting scheduled for 04-30-26 11:00AM; CR 309.

  28. Conference committee meeting to reconvene on 05-01-26 11:00AM; Conference Room 309.

  29. 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) Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Kanuha.

  30. The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Todd, Takenouchi, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

  31. Reported from Conference Committee (Conf Com. Rep. No. 142-26) as amended in (CD 1).

  32. Forty-eight (48) hours notice Wednesday, 05-06-26.

  33. Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 142-26).

  34. 48 Hrs. Notice (as amended CD 1) 05-06-26

  35. Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.

  36. Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Cochran, Garcia, Gedeon, Pierick, Shimizu voting no (5) and none excused (0).

  37. Received notice of Final Reading (Sen. Com. No. 816).

  38. Received notice of passage on Final Reading in House (Hse. Com. No. 888).

  39. Transmitted to Governor.

  40. Act 035, 05/26/2026 (Gov. Msg. No. 1135).

  41. Act 035, on 05/26/2026 (Gov. Msg. No. 1135).

Bill sponsors