HRS §560:3-1312
When the new estate tax rules do not apply
This section delays the start of new estate tax rules. The new rules do not apply to people who die within three years after July 1, 2023, or later if they lacked mental capacity the whole time. Older tax rules apply instead.
beneficiariescreditorsheirspersonal representatives
The statute, as written — Delayed application
(a) Sections 560:3-1303 to 560:3-1307 shall not apply to the estate of a decedent who dies on or within three years after July 1, 2023, nor to the estate of a decedent who dies more than three years after July 1, 2023, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death. (b) For the estate of a decedent who dies on or after July 1, 2023, to which sections 560:3-1303 to 560:3-1307 do not apply, estate taxes shall be apportioned pursuant to the law in effect immediately before July 1, 2023.
Sections this one refers to
§560:3-1303 How estate taxes are split according to a will or trust
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