Amends the definition of Hawaii taxable estate to provide that the marital deduction under section 2056 of the Internal Revenue Code shall apply to the passage of any interest in property to any immediate family member. Effective 7/1/3000. (HD1)

Statutes affected:
HB2652: 236E-2, 236E-7
HB2652 HD1: 236E-2, 236E-7
Latest: 236E-2, 236E-7