2025 Regular Session • Hawaii Legislature
HB1146: Relating To Pass-through Entity Taxation.
Legislative Summary
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 for taxable years beginning after December 31, 2024. (SD1)
Demographic Impact
Overall analysis of equity impact
Neutral
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Bill History
1/21/2025
Pending introduction.
House of Representatives
1/23/2025
Introduced and Pass First Reading.
House of Representatives
1/23/2025
Referred to FIN, referral sheet 3
House of Representatives
2/14/2025
Bill scheduled to be heard by FIN on Wednesday, 02-19-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
House of Representatives
2/19/2025
The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward.
House of Representatives
2/28/2025
Reported from FIN (Stand. Com. Rep. No. 999) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
House of Representatives
2/28/2025
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, Pierick, Templo, Ward excused (4).
House of Representatives
3/4/2025
Passed Third Reading with none voting aye with reservations; Representative(s) Perruso voting no (1) and Representative(s) Kapela, Pierick, Ward excused (3). Transmitted to Senate.
House of Representatives
3/6/2025
Received from House (Hse. Com. No. 334).
Senate
3/6/2025
Passed First Reading.
Senate
3/6/2025
Referred to WAM.
Senate
3/25/2025
The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.
Senate
3/28/2025
The committee(s) on WAM deferred the measure until 04-01-25 10:00AM; Conference Room 211 & Videoconference.
Senate
4/1/2025
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Wakai.
Senate
4/3/2025
Reported from WAM (Stand. Com. Rep. No. 1671) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
Senate
4/3/2025
Report adopted; Passed Second Reading, as amended (SD 1).
Senate
4/3/2025
48 Hrs. Notice 04-08-25.
Senate
4/8/2025
Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
Senate
4/8/2025
Returned from Senate (Sen. Com. No. 735) in amended form (SD 1).
House of Representatives
4/10/2025
House disagrees with Senate amendment (s).
House of Representatives
4/11/2025
Received notice of disagreement (Hse. Com. No. 704).
Senate
4/14/2025
House Conferees Appointed: Takenouchi Chair; Holt, Alcos.
House of Representatives
4/15/2025
Received notice of appointment of House conferees (Hse. Com. No. 732).
Senate
4/22/2025
House Conferee(s) discharged.
House of Representatives
4/23/2025
Received notice of discharge of all conferees (Hse. Com. No. 803).
Senate
4/23/2025
Reconsideration of action taken on 04-10-25.
House of Representatives
4/24/2025
Received notice of House reconsideration of action in disagreeing to the amendments proposed by the Senate (Hse. Com. No. 806).
Senate
4/24/2025
House agrees to Senate amendment(s).
House of Representatives
4/24/2025
Passed Final Reading as amended in SD 1 with Representative(s) Reyes Oda voting aye with reservations; Representative(s) Garcia, Kong, Matsumoto, Muraoka, Pierick, Shimizu voting no (6) and Representative(s) Alcos, Cochran excused (2).
House of Representatives
4/25/2025
Received notice of House agreement and passage on Final Reading (Hse. Com. No. 813).
Senate
4/25/2025
Transmitted to Governor.
House of Representatives
5/15/2025
Act 058, 05/15/2025 (Gov. Msg. No. 1158).
Senate
5/15/2025
Act 058, on 05/15/2025 (Gov. Msg. No. 1158).
House of Representatives
Roll Call Votes
Senate Ways and Means: Passed, With Amendments
4/1/2025
11
Yea
0
Nay
0
Not Voting
2
Absent
Result: PASSED
Status Information
Current Status
Passed(5/15/2025)
Chamber
House of Representatives
Sponsors
Democrat: 1
Primary Sponsor

Nadine Nakamura
Democrat