Relating To State Income Tax.
Last status update Jun 9, 2026
What this measure contains
Provides that taxable income subject to reporting as distribution on Internal Revenue Service Form 1099-R may be subject to withholding at the taxpayer's election. Requires the Department of Taxation to adopt rules and prescribe forms. Applicable to taxable years beginning after 12/31/2026. (CD1)
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 23, 2026
- Amended · Official document ↗· Mar 5, 2026
- Amended · Official document ↗· Apr 9, 2026
- Amended · Official document ↗· May 1, 2026
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
- CD1by Conference
Decision stages
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Ways and Means (WAM) on the introduced draft: Passed, with amendments, reported as SD1
12 aye · 1 aye with reservations · 0 no · 0 excused · Source roll call
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Senate third reading on SD1: Passed
25 aye · 0 no · 0 excused
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House FIN committee on SD1: Passed, with amendments, reported as HD1
16 aye · 0 no · 0 excused
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House second reading on HD1: Passed
49 aye · 0 no · 1 excused
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House third reading on HD1: Passed
51 aye · 0 no · 0 excused
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Senate conference managers on HD1: Passed, with amendments, reported as CD1
3 aye · 0 no · 0 excused · Source roll call
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House conference managers on HD1: Passed, with amendments, reported as CD1
3 aye · 0 no · 0 excused · Source roll call
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Senate final reading on CD1: Passed
25 aye · 0 no · 0 excused
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House final reading on CD1: Passed
51 aye · 0 no · 0 excused
Senate members along the path
| Member | WAM Introduced | Third reading SD1 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|
| Lynn DecoiteSD-007 | Aye | Aye | Aye | ||
| Donovan CruzSD-017 | Aye | Aye | Aye | ||
| Brandon ElefanteSD-016 | Aye | Aye | Aye | ||
| Kurt FevellaSD-020 | Aye | Aye | Aye | Aye | |
| Troy HashimotoSD-005 | Aye | Aye | Aye | ||
| Lorraine InouyeSD-001 | Aye | Aye | Aye | ||
| Dru KanuhaSD-003 | Aye | Aye | Aye | ||
| Michelle KidaniSD-018 | Aye | Aye | Aye | ||
| Donna KimSD-014 | Aye | Aye | Aye | Aye | |
| Chris LeeSD-025 | Aye | Aye | Aye | ||
| Sharon MoriwakiSD-012 | Aye | Aye | Aye | Aye | |
| Tim RichardsSD-004 | Aye* | Aye | Aye | Dropped reservations at Senate third reading (SD1) | |
| Glenn WakaiSD-015 | Aye | Aye | Aye |
12 more Senate members only counted as floor ayes
| Member | WAM Introduced | Third reading SD1 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|
| Brenton AwaSD-023 | Aye | Aye | |||
| Stanley ChangSD-009 | Aye | Aye | |||
| Samantha DeCorteSD-022 | Aye | Aye | |||
| Rachele Fernandez LamosaoSD-019 | Aye | Aye | |||
| Carol FukunagaSD-011 | Aye | Aye | |||
| Mike GabbardSD-021 | Aye | Aye | |||
| Les IharaSD-010 | Aye | Aye | |||
| Jarrett KeohokaloleSD-024 | Aye | Aye | |||
| Ronald KouchiSD-008 | Aye | Aye | |||
| Angus McKelveySD-006 | Aye | Aye | |||
| Karl RhoadsSD-013 | Aye | Aye | |||
| Joy San BuenaventuraSD-002 | Aye | Aye |
House members along the path
| Member | FIN SD1 | Second reading HD1 | Third reading HD1 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|
| David AlcosHD-041 | Aye | Aye | Aye | Aye | ||
| Elle CochranHD-014 | Excused | Aye | Aye | |||
| Joe GedeonHD-018 | Aye | Aye | Aye | Aye | Aye | |
| Daisy HartsfieldHD-036 | Aye | Aye | Aye | Aye | ||
| Ikaika HusseyHD-029 | Aye | Aye | Aye | Aye | ||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | Aye | ||
| Lisa KitagawaHD-048 | Aye | Aye | Aye | Aye | Aye | |
| Matthias KuschHD-001 | Aye | Aye | Aye | Aye | ||
| Mike LeeHD-050 | Aye | Aye | Aye | Aye | ||
| Tyson MiyakeHD-010 | Aye | Aye | Aye | Aye | ||
| Daynette MorikawaHD-017 | Aye | Aye | Aye | Aye | ||
| Amy PerrusoHD-046 | Aye | Aye | Aye | Aye | ||
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | Aye | ||
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | Aye | Aye | |
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | Aye | ||
| Chris ToddHD-003 | Aye | Aye | Aye | Aye | ||
| Kyle YamashitaHD-012 | Aye | Aye | Aye | Aye |
34 more House members only counted as floor ayes
| Member | FIN SD1 | Second reading HD1 | Third reading HD1 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|
| Terez AmatoHD-011 | Aye | Aye | Aye | |||
| Della au BelattiHD-026 | Aye | Aye | Aye | |||
| Cory ChunHD-035 | Aye | Aye | Aye | |||
| Luke EvslinHD-016 | Aye | Aye | Aye | |||
| Diamond GarciaHD-042 | Aye | Aye | Aye | |||
| Andrew GarrettHD-022 | Aye | Aye | Aye | |||
| Tina GrandinettiHD-020 | Aye | Aye | Aye | |||
| Mark HashemHD-019 | Aye | Aye | Aye | |||
| Linda IchiyamaHD-031 | Aye | Aye | Aye | |||
| Greggor IlaganHD-004 | Aye | Aye | Aye | |||
| Kim IwamotoHD-025 | Aye | Aye | Aye | |||
| Kirstin KahaloaHD-006 | Aye | Aye | Aye | |||
| Jeanne KapelaHD-005 | Aye | Aye | Aye | |||
| Darius KilaHD-044 | Aye | Aye | Aye | |||
| Sam KongHD-033 | Aye | Aye | Aye | |||
| Trish La ChicaHD-037 | Aye | Aye | Aye | |||
| Nicole LowenHD-007 | Aye | Aye | Aye | |||
| Lisa MartenHD-051 | Aye | Aye | Aye | |||
| Scot MatayoshiHD-049 | Aye | Aye | Aye | |||
| Lauren MatsumotoHD-038 | Aye | Aye | Aye | |||
| Chris MuraokaHD-045 | Aye | Aye | Aye | |||
| Nadine NakamuraHD-015 | Aye | Aye | Aye | |||
| Ikaika OldsHD-023 | Aye | Aye | Aye | |||
| Elijah PierickHD-039 | Aye | Aye | Aye | |||
| Mahina PoepoeHD-013 | Aye | Aye | Aye | |||
| Sean QuinlanHD-047 | Aye | Aye | Aye | |||
| Michael RatcliffeHD-028 | Aye | Aye | ||||
| Jackson SayamaHD-021 | Aye | Aye | Aye | |||
| Garner ShimizuHD-032 | Aye | Aye | Aye | |||
| Kanani SouzaHD-043 | Aye | Aye | Aye | |||
| Gregg TakayamaHD-034 | Aye | Aye | Aye | |||
| Adrian TamHD-024 | Aye | Aye | Aye | |||
| David TarnasHD-008 | Aye | Aye | Aye | |||
| Justin WoodsonHD-009 | Aye | 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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Legislative history
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Introduced.
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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 03-02-26 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, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: Senator(s) Richards ; 0 No(es): none; and 0 Excused: none.
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Reported from WAM (Stand. Com. Rep. No. 2876) 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 3/10/2026.
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Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
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Received from Senate (Sen. Com. No. 313) 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 Tuesday, 04-07-26 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: 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; 0 Noes: none; and 0 Excused: none.
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Reported from FIN (Stand. Com. Rep. No. 1984-26) 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 excused (1).
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Passed Third Reading with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate.
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Received from House (Hse. Com. No. 712).
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Senate disagrees with House amendments.
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Received notice of disagreement (Sen. Com. No. 710).
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House Conferees Appointed: Takenouchi Chair; Kitagawa, Gedeon.
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Received notice of appointment of House conferees (Hse. Com. No. 787).
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Senate Conferees Appointed: Kim Chair; Moriwaki, Fevella.
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Received notice of Senate conferees (Sen. Com. No. 718).
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Conference committee meeting scheduled for 04-30-26 11:00AM; Conference Room 309.
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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) Kim, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
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The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Takenouchi, Kitagawa, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
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Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 109-26).
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48 Hrs. Notice (as amended CD 1) 05-06-26.
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Reported from Conference Committee (Conf Com. Rep. No. 109-26) as amended in (CD 1).
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Forty-eight (48) hours notice Wednesday, 05-06-26.
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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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Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).
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Received notice of Final Reading (Sen. Com. No. 816).
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Received notice of passage on Final Reading in House (Hse. Com. No. 888).
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Enrolled to Governor.
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Act 118, 06/08/2026 (Gov. Msg. No. 1218).
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Act 118, on 06/08/2026 (Gov. Msg. No. 1218).