Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter
HRS §236E-4
in effect236E-4. Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter
(a) Reference in provisions of the Internal Revenue Code that are operative in this State to provisions in the Internal Revenue Code that are not operative in this State shall be considered inoperative for the purposes of determining the gross estate, federal taxable estate, and generation-skipping transfers; provided that:
(1) References to time limits and other
administrative provisions in subtitle F (sections 6001 to 7874) of the Internal
Revenue Code contained in operative sections of the Internal Revenue Code shall
be deemed references to applicable provisions of this chapter or chapter 231 or
232, and in the absence of applicable provisions in this chapter or chapter 231
or 232, then to rules adopted by the director of taxation under subsection (b);
(2) If inoperative provisions of the Internal Revenue
Code have been codified in this chapter, the references shall be deemed
references to the codified provisions in this chapter. Transitory and savings
provisions in federal public laws amending sections of the Internal Revenue
Code operative in this chapter shall be operative for the purposes of this
chapter. Provisions in this chapter or chapter 231 or 232 in conflict with the
Internal Revenue Code or transitory or savings provisions in federal public law
shall control; and
(3) Retroactive and prospective provisions in federal
public laws amending sections of the Internal Revenue Code operative in this
chapter affecting taxable years beginning or ending before the December 31 date
in section 236E-3 shall be operative for the purposes of this chapter.
(b) The director of taxation may adopt the
rules and regulations promulgated by the United States Secretary of Treasury or
a delegate of the Secretary relating to the provisions of subtitle B of the
Internal Revenue Code operative in this chapter and any administrative
provisions of subtitle F, sections 6001 to 7874, of the Internal Revenue Code
not in conflict with or similar to provisions contained in this chapter or
chapter 231 or 232 either by reference or by setting them forth in full;
provided that any rule adopted pursuant to this subsection shall be adopted
pursuant to chapter 91.
(c) The department shall submit to the
legislature, no later than twenty days prior to the convening of each regular
session, proposed legislation to amend section 236E‑3 and any other sections and subsections of this chapter
as may be necessary to adopt the Internal Revenue Code as it exists on the
December 31 preceding the regular session. In submitting the proposed
legislation, the department may provide that certain amendments made to the
Internal Revenue Code by Congress during the preceding calendar year shall not
be operative in this State or shall be limited in their operation. The
department shall also prepare a digest and explanation of the amended
provisions of the Internal Revenue Code recommended for operation, as well as
those provisions that are recommended to be limited in their operation, or that
are not recommended for operation, and shall submit with the proposed
legislation required by this subsection the digest, explanation, and a
statement of revenue impact of the adoption of the proposed legislation. In
preparing the proposed legislation, digest, and explanation, the department may
request the assistance of the legislative reference bureau.
It is the intent of the legislature to adopt
all amendments made to the Internal Revenue Code during the calendar year
preceding each regular session; provided that the legislature may choose to
adopt none of the amendments to the Internal Revenue Code or may provide that
certain amendments are limited in their operation.
All provisions of the Internal Revenue Code
referred to in this chapter that apply to a husband and wife, spouses, or
persons in a legal marital relationship shall be deemed to apply in this
chapter to partners in a civil union with the same force and effect as if they
were "husband and wife", "spouses", or other terms that
describe persons in a legal marital relationship.
[L 2012, c 220, pt of §1; am L 2013, c 45, §3; am L 2015, c 23, §3]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0004.htmFetched: 11/10/2026