For all decedents dying, or transfers occurring, after December 31, 2024, as used in this chapter, "Internal Revenue Code" means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2024, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application.
Haw. Rev. Stat. § 236E-3
Conformance to the Internal Revenue Code; general application
Known as the Estate and Generation-Skipping Transfer Tax Reform Act
The act spans §§ 236–236 (27 sections).
L 2012, c 220, pt of §1; am L 2013, c 45, §2; am L 2014, c 44, §2; am L 2015, c 23, §2; am L 2016, c 33, §3; am L 2017, c 95, §3; am L 2018, c 27, §7; am L 2019, c 69, §5; am L …
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.