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Measure details
Measure Title: RELATING TO TAXATION.
Report Title: DBEDT; Income Tax; Real Estate Investment Trusts; Dividends Paid Deduction; Study; Report
Description: Requires the Department of Business, Economic Development, and Tourism to study the impacts of disallowing the dividends paid deduction for real estate investment trusts. Requires a report to the Legislature. Effective 7/1/2050. (SD1)
Companion:  HB2150
Package: None
Current Referral: ECD, FIN
Introducer(s): MORIWAKI, FEVELLA, KIDANI, RHOADS, Fukunaga, San Buenaventura
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
3/10/2026HReferred to ECD, FIN, referral sheet 16
3/10/2026HPass First Reading
3/6/2026HReceived from Senate (Sen. Com. No. 53) in amended form (SD 1).
3/6/2026SReport Adopted; Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House.
3/5/2026SOne Day Notice 03-06-26.
3/5/2026SReported from WAM (Stand. Com. Rep. No. 2864) with recommendation of passage on Third Reading.
3/2/2026SThe committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/27/2026SThe committee on WAM has rescheduled its decision making to 03-02-26 10:02AM; CR 211 & Videoconference.
2/23/2026SThe committee(s) on WAM will hold a public decision making on 03-02-26 10:31AM; Conference Room 211 & Videoconference.
2/20/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/20/2026SReported from EDT/CPN (Stand. Com. Rep. No. 2630) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/18/2026SThe committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 4 Aye(s): Senator(s) Keohokalole, Fukunaga, Lamosao, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) McKelvey.
2/18/2026SThe committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 5 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/12/2026SThe committee(s) on EDT/CPN has scheduled a public hearing on 02-18-26 10:05AM; Conference Room 229 & Videoconference.
1/26/2026SReferred to EDT/CPN, WAM.
1/21/2026SIntroduced and passed First Reading.
1/16/2026SPending Introduction.

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All Versions of this Measure

SB2362 Link to SB2362 .PDF file
SB2362_SD1 Link to SB2362_SD1 .PDF file

Committee Reports

SB2362_SD1_SSCR2630_ Link to committee report SB2362_SD1_SSCR2630_ .PDF file (opens in new window)
SB2362_SD1_SSCR2864_ Link to committee report SB2362_SD1_SSCR2864_ .PDF file (opens in new window)

Testimony

SB2362_TESTIMONY_EDT-CPN_02-18-26_
SB2362_SD1_TESTIMONY_WAM_03-02-26_

Hearing Notices

EDT/CPN
2/18/26 10:05A
CR 229 & Videoconference
WAM
3/02/26 10:02A
CR 211 & Videoconference