Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2025. Effective 7/1/2050. (SD1)

Statutes affected:
HB2329: 235-2.3, 235-2.4, 235-2.45, 236E-3
HB2329 HD1: 235-2.3, 235-2.4, 235-2.45, 236E-3
HB2329 SD1: 235-2.3, 235-2.4, 235-2.45, 236E-3