Measure Title: RELATING TO TAXATION.
Report Title: Estate Tax; Generation-Skipping Transfer Tax; Marital Deduction; Transferred Property; Taxable Amount; Immediate Family Members
Description: Amends the definition of Hawaii taxable estate to provide that the marital deduction under section 2056 of the Internal Revenue Code shall apply to the passage of any interest in property to any immediate family member. Amends the state generation-skipping transfer tax law to provide that a transfer to any immediate family member shall not be considered a distribution to a skip person, as defined in section 2613 of the Internal Revenue Code. Effective 7/1/3000. (HD1)
Companion:  HB2652
Package: None
Current Referral: FIN
Introducer(s): KOUCHI (Introduced by request of another party)
Act:

Sort by Date Status Text
4/9/2024HRecommitted to FIN with none voting no and none excused.
4/5/2024HPassed Second Reading as amended in HD 1; placed on the calendar for Third Reading with Representative(s) Aiu, Chun, Garrett, Kila, Sayama, Tam voting aye with reservations; Representative(s) Amato, Belatti, Cochran, Evslin, Ganaden, Hussey-Burdick, Kapela, Kobayashi, Lowen, Marten, Perruso, Poepoe voting no (12) and Representative(s) Gates, Souza excused (2).
4/5/2024HReported from FIN (Stand. Com. Rep. No. 1784-24) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
4/3/2024HThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Kitagawa, Chun, Cochran, Garrett, Kahaloa, Kila, Lamosao, Morikawa, Nishimoto, Takenouchi; Ayes with reservations: Representative(s) Aiu, Kobayashi, Poepoe; Noes: none; and 2 Excused: Representative(s) Alcos, Ward.
4/1/2024HBill scheduled to be heard by FIN on Wednesday, 04-03-24 2:15PM in House conference room 308 VIA VIDEOCONFERENCE.
3/7/2024HReferred to FIN, referral sheet 16
2/21/2024HPass First Reading
2/20/2024HReceived from Senate (Sen. Com. No. 17) in amended form (SD 1).
2/20/2024SPassed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.
2/16/2024S48 Hrs. Notice 02-20-24.
2/16/2024SReport adopted; Passed Second Reading, as amended (SD 1).
2/16/2024SReported from WAM (Stand. Com. Rep. No. 2511) with recommendation of passage on Second Reading, as amended (SD 1) and placement on the calendar for Third Reading.
2/13/2024SThe 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, Aquino, DeCoite, Inouye, Kanuha, Kidani, Kim, Lee, Shimabukuro, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Hashimoto.
2/8/2024SThe committee(s) on WAM has scheduled a public hearing on 02-13-24 10:00AM; Conference Room 211 & Videoconference.
1/29/2024SReferred to WAM.
1/26/2024SPassed First Reading.
1/24/2024SIntroduced.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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SB3289 SD1 HD1
All Versions of this Measure
SB3289_HD1 Pdf File
SB3289_SD1 Pdf File
SB3289 Pdf File
Committee Reports
SB3289_SD1_SSCR2511_ Pdf File
SB3289_HD1_HSCR1784-24_ Pdf File
Testimony
SB3289_TESTIMONY_WAM_02-13-24_
SB3289_SD1_TESTIMONY_FIN_04-03-24_
Hearing Notices
WAM
2/13/24 10:00A
CR 211 & Videoconference
FIN
4/03/24 2:15P
308 VIA VIDEOCONFERENCE