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Hawaii 2026

SB 1465

RELATING TO PASS-THROUGH ENTITY TAXATION.

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Source: Open States / PluralUpdated 2026-09-18 19:11:01 UTC.

Official record

Measure details

Jurisdiction
Hawaii
Session
2026
Chamber
upper
Classification
bill
Subjects
Partnerships, Pass-Through Entities, S Corporations, Taxation
Introduced / first action
2025-01-21 00:00:00

Source-supplied abstracts

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)

Sponsors

Source-supplied history

Actions

  1. Received notice of the discharge of all House Conferees (Hse. Com. No. 457).

    receipt

  2. House Conferee(s) discharged.

  3. Carried over to 2026 Regular Session.

    carried-over

  4. Received notice of appointment of House conferees (Hse. Com. No. 731).

    receipt

  5. House Conferees Appointed: Takenouchi Chair; Holt, Reyes Oda.

  6. Received from House (Hse. Com. No. 694).

    introduction, receipt

  7. Senate disagrees with House amendments.

    amendment-failure

  8. Received notice of disagreement (Sen. Com. No. 779).

    receipt

  9. 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.

    passage

  10. 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.

  11. 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).

  12. 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.

    committee-passage-favorable

  13. Bill scheduled to be heard by FIN on Thursday, 03-27-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

  14. Referred to FIN, referral sheet 17

    referral-committee

  15. Pass First Reading

    reading-1

  16. 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.

    passage

  17. Received from Senate (Sen. Com. No. 4) in amended form (SD 1).

    introduction, receipt

  18. 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.

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

    passage, reading-2, referral-committee

  20. 48 Hrs. Notice 02-18-25.

  21. 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.

    committee-passage-favorable

  22. The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.

  23. Referred to WAM.

    referral-committee

  24. Introduced and passed First Reading.

    introduction, reading-1

  25. Pending Introduction.

When supplied by the API

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