HRS §236E-3
How Hawaii uses federal estate tax rules
For deaths or transfers after December 31, 2024, this law adopts the federal estate and gift tax rules as they existed on that date, but only for certain estate and generation-skipping transfer calculations. Some federal rules may not apply or may be limited by Hawaii law.
everyone
The statute, as written — Conformance to the Internal Revenue Code; general application
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.
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