Relating To Pass-through Entity Taxation.
Last status update Feb 18, 2025
What this measure contains
For taxable years beginning after 12/31/2024, 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. Effective July 1, 3000. (HD1)
Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.
Read the full bill at its source ↗Bill text and versions
Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.
- Introduced · Official document ↗· Jan 28, 2025
- Amended · Official document ↗· Feb 13, 2025
- Amended · Official document ↗· Apr 3, 2025
Related measures
- SB1465— Carry Over
Related measures may contain different language or follow different histories.
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.
- Introduced
- SD1by WAM
- HD1by FIN
Companion measure: SB1465. A companion follows its own path; its votes are not combined with this one.
Decision stages
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Ways and Means (WAM) on the introduced draft: Passed, with amendments, reported as SD1
13 aye · 0 no · 0 excused · Source roll call
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Senate third reading on SD1: Passed
22 aye · 0 no · 3 excused
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House FIN committee on SD1: Passed, with amendments, reported as HD1
13 aye · 0 no · 3 excused
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House second reading on HD1: Passed
48 aye · 0 no · 2 excused
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House third reading on HD1: Passed
46 aye · 3 no · 1 excused
Senate members along the path
| Member | WAM Introduced | Third reading SD1 | Change along the path |
|---|---|---|---|
| Henry AquinoSD-019 | Aye | Aye | |
| Lynn DecoiteSD-007 | Aye | Excused | |
| Donovan CruzSD-017 | Aye | Aye | |
| Brandon ElefanteSD-016 | Aye | Aye | |
| Kurt FevellaSD-020 | Aye | Aye | |
| Mike GabbardSD-021 | Excused | ||
| Troy HashimotoSD-005 | Aye | Aye | |
| Lorraine InouyeSD-001 | Aye | Aye | |
| Dru KanuhaSD-003 | Aye | Aye | |
| Michelle KidaniSD-018 | Aye | Aye | |
| Donna KimSD-014 | Aye | Aye | |
| Chris LeeSD-025 | Aye | Aye | |
| Sharon MoriwakiSD-012 | Aye | Aye | |
| Joy San BuenaventuraSD-002 | Excused | ||
| Glenn WakaiSD-015 | Aye | Aye |
10 more Senate members only counted as floor ayes
| Member | WAM Introduced | Third reading SD1 | Change along the path |
|---|---|---|---|
| Brenton AwaSD-023 | Aye | ||
| Stanley ChangSD-009 | Aye | ||
| Samantha DeCorteSD-022 | Aye | ||
| Carol FukunagaSD-011 | Aye | ||
| Les IharaSD-010 | Aye | ||
| Jarrett KeohokaloleSD-024 | Aye | ||
| Ronald KouchiSD-008 | Aye | ||
| Angus McKelveySD-006 | Aye | ||
| Karl RhoadsSD-013 | Aye | ||
| Tim RichardsSD-004 | Aye |
House members along the path
| Member | FIN SD1 | Second reading HD1 | Third reading HD1 | Change along the path |
|---|---|---|---|---|
| Diamond GarciaHD-042 | Aye | No | Aye → No at House third reading (HD1) | |
| Chris MuraokaHD-045 | Aye | No | Aye → No at House third reading (HD1) | |
| Garner ShimizuHD-032 | Aye | No | Aye → No at House third reading (HD1) | |
| David AlcosHD-041 | Excused | Aye | Aye | |
| Elle CochranHD-014 | Excused | Excused | ||
| Tina GrandinettiHD-020 | Aye | Aye | Aye | |
| Daniel HoltHD-028 | Aye | Aye | Aye | |
| Ikaika HusseyHD-029 | Excused | Aye | Aye | |
| Jeanne KapelaHD-005 | Excused | Aye | ||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | |
| Lisa KitagawaHD-048 | Aye | Aye | Aye | |
| Matthias KuschHD-001 | Aye | Aye | Aye | |
| Rachele Fernandez LamosaoSD-019 | Aye | Aye | Aye | |
| Mike LeeHD-050 | Aye | Aye | Aye | |
| Tyson MiyakeHD-010 | Aye | Aye | Aye | |
| Daynette MorikawaHD-017 | Aye | Aye | Aye | |
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | |
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | |
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | |
| Gene WardHD-018 | Excused | |||
| Kyle YamashitaHD-012 | Aye | Aye | Aye |
30 more House members only counted as floor ayes
| Member | FIN SD1 | Second reading HD1 | Third reading HD1 | Change along the path |
|---|---|---|---|---|
| Terez AmatoHD-011 | Aye | Aye | ||
| Della au BelattiHD-026 | Aye | Aye | ||
| Cory ChunHD-035 | Aye | Aye | ||
| Luke EvslinHD-016 | Aye | Aye | ||
| Andrew GarrettHD-022 | Aye | Aye | ||
| Mark HashemHD-019 | Aye | Aye | ||
| Linda IchiyamaHD-031 | Aye | Aye | ||
| Greggor IlaganHD-004 | Aye | Aye | ||
| Kim IwamotoHD-025 | Aye | Aye | ||
| Kirstin KahaloaHD-006 | Aye | Aye | ||
| Darius KilaHD-044 | Aye | Aye | ||
| Sam KongHD-033 | Aye | Aye | ||
| Trish La ChicaHD-037 | Aye | Aye | ||
| Nicole LowenHD-007 | Aye | Aye | ||
| Lisa MartenHD-051 | Aye | Aye | ||
| Scot MatayoshiHD-049 | Aye | Aye | ||
| Lauren MatsumotoHD-038 | Aye | Aye | ||
| Nadine NakamuraHD-015 | Aye | Aye | ||
| Ikaika OldsHD-023 | Aye | Aye | ||
| Amy PerrusoHD-046 | Aye | Aye | ||
| Elijah PierickHD-039 | Aye | Aye | ||
| Mahina PoepoeHD-013 | Aye | Aye | ||
| Sean QuinlanHD-047 | Aye | Aye | ||
| Jackson SayamaHD-021 | Aye | Aye | ||
| Kanani SouzaHD-043 | Aye | Aye | ||
| Gregg TakayamaHD-034 | Aye | Aye | ||
| Adrian TamHD-024 | Aye | Aye | ||
| David TarnasHD-008 | Aye | Aye | ||
| Chris ToddHD-003 | Aye | Aye | ||
| Justin WoodsonHD-009 | Aye | Aye |
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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Match an address to see your state lawmakers' recorded votes on this bill. This address is used for matching and is not saved with a pilot response.
Legislative history
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Pending Introduction.
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Introduced and passed First Reading.
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Referred to WAM.
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The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
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The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
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Reported from WAM (Stand. Com. Rep. No. 547) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
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Report adopted; Passed Second Reading, as amended (SD 1).
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48 Hrs. Notice 02-18-25.
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Passed Third Reading, as amended (SD 1). Ayes, 22; Aye(s) with reservations: none . Noes, 0 (none). Excused, 3 (Senator(s) DeCoite, Gabbard, San Buenaventura). Transmitted to House.
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Received from Senate (Sen. Com. No. 4) in amended form (SD 1).
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Pass First Reading
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Referred to FIN, referral sheet 17
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Bill scheduled to be heard by FIN on Thursday, 03-27-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
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The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 13 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 3 Excused: Representative(s) Hussey, Alcos, Ward.
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Reported from FIN (Stand. Com. Rep. No. 1947) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
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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, Kapela excused (2).
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Passed Third Reading with none voting aye with reservations; Representative(s) Garcia, Muraoka, Shimizu voting no (3) and Representative(s) Cochran excused (1). Transmitted to Senate.
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Received from House (Hse. Com. No. 694).
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Senate disagrees with House amendments.
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Received notice of disagreement (Sen. Com. No. 779).
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House Conferees Appointed: Takenouchi Chair; Holt, Reyes Oda.
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Received notice of appointment of House conferees (Hse. Com. No. 731).
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Carried over to 2026 Regular Session.
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House Conferee(s) discharged.
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Received notice of the discharge of all House Conferees (Hse. Com. No. 457).