HB 2329 Hawaii House · 2026 Regular Session

RELATING TO CONFORMITY TO THE INTERNAL REVENUE CODE.

HB 2329 updates Hawaii's state income tax and estate/generation-skipping transfer tax laws to match the federal Internal Revenue Code of 1986, as amended through December 31, 2025. This bill directly affects Hawaii residents and businesses subject to state income and estate taxes by aligning their tax calculations and rates with federal changes. The key mechanism is synchronizing Hawaii's tax code with federal updates, ensuring state tax rules reflect current federal law without creating new tax obligations.

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

May 2026

House Passage

May 2026

Senate Passage

May 2026

Signed into Law

May 2026

Introduced Jan 26, 2026 Signed May 26, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

HB2329_HD1 → HB2329_SD1 · 2 edits

MINOR

The bill was updated from House Draft 1 to Senate Draft 1, primarily changing the bill's effective date from July 1, 3000, to July 1, 2050. Minor formatting adjustments were made to section references and spacing throughout the text, but the core tax thresholds and rules remain unchanged.

Scope change

The scope of the bill remains the same, but the timeline for when these rules take effect has been significantly extended to 2050.

TIMELINE

The effective date of the Act was changed from July 1, 3000, to July 1, 2050, delaying the implementation of the tax law updates.

TECHNICAL

Minor formatting changes were applied to section numbers and spacing within the text to align with Senate drafting standards.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 6, 2026

Lower · Passed

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).

lower

May 6, 2026

Upper · Passed

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

upper

May 1, 2026

Introduced

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

upper

May 1, 2026

Upper · Passed

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

upper

May 1, 2026

Lower · Passed

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

lower

May 1, 2026

Lower · Passed

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.

lower

May 1, 2026

Upper · Passed

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.

upper

Apr 30, 2026

Upper · Passed

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

upper

Apr 29, 2026

Upper · Passed

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

upper

Apr 16, 2026

Amended

House disagrees with Senate amendment (s).

lower

Apr 14, 2026

Introduced

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

lower

Apr 14, 2026

Upper · Passed

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

upper

Apr 9, 2026

Upper · Passed

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

upper

Apr 6, 2026

Upper · Passed

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..

upper

Mar 27, 2026

Upper · Passed

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

upper

Mar 25, 2026

Upper · Passed

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

upper

Mar 12, 2026

Committee

Referred to WAM.

upper

Mar 12, 2026

Introduced

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

upper

Mar 10, 2026

Lower · Passed

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

lower

Feb 25, 2026

Lower · Passed

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.

lower

Feb 2, 2026

Committee

Referred to FIN, referral sheet 6

lower

Jan 28, 2026

Introduced

Introduced and Pass First Reading.

lower

Jan 26, 2026

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors