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HRS §88-91

Protecting retirement money from taxes and debt collection

This section protects your pension, retirement allowance, annuity, and related benefits from state taxes and from being taken by creditors through court orders like garnishment. It also says these benefits cannot be given away or assigned, except in special cases listed in other sections.

everyone

The statute, as written — Exemption from taxation and execution

The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, any other right accrued or accruing to any person under this part and the moneys in the various funds created under this part are exempted from any tax of the State and, except as provided in sections 88-92 and 88-93.5, shall not be subject to execution, garnishment or any other process and shall be unassignable except as in this part specifically provided.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§88-92 Withholding payments when someone is suspected of stealing government money

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.