WeVote
Log In

Bill

WeVote Research Nonpartisan
Bill Summary · HB 1145

Legislative bill overview

HB 1145 updates Hawaii's state tax code to conform with the current Internal Revenue Code (IRC), ensuring alignment between state and federal tax provisions. The bill was introduced by Rep. Nadine Nakamura and has undergone multiple rounds of conference committee negotiations between the House and Senate.

Why is this important

Tax code conformity bills are critical because they determine whether Hawaii taxpayers use federal tax calculations as their starting point for state taxes. Misalignment can create complexity for filers, administrative burdens for the state Department of Taxation, and potential revenue implications depending on which specific IRC provisions are adopted.

Potential points of contention

  • Timing of conformity: Whether Hawaii should conform to the IRC as it exists on a specific date or adopt future changes automatically, which affects how quickly state tax law responds to federal changes
  • Revenue impact: Specific IRC provisions adopted may increase or decrease state tax revenue, creating budget implications that the House and Senate disagreed on
  • Technical implementation: The disagreement votes indicate disputes over particular IRC sections being included or excluded, potentially affecting business deductions, credits, or individual tax treatment

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.