Shown verbatim: the complete text as captured from the official page posted by the Hawaii State Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the first conference draft. The official bill page.
HOUSE OF REPRESENTATIVES H.B. NO. 1661 THIRTY-THIRD LEGISLATURE, 2026 H.D. 1 STATE OF HAWAII S.D. 1 C.D. 1 A BILL FOR AN ACT RELATING TO CAFETERIA PLANS. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: SECTION 1. Section 78-30, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows: "(a) Each chief executive may establish a wage and salary reduction benefit program [which] that qualifies as a cafeteria plan within the meaning of section 125 of the Internal Revenue Code of 1986, as amended[.]; provided that the maximum salary reduction contribution and maximum carryover amount for any flexible spending account plan established pursuant to this section shall be set annually in accordance with the maximum amounts allowed under section 125 of the Internal Revenue Code, as it operates in the State under chapter 235. The cafeteria plan shall allow eligible employees to elect to reduce their pretax compensation in return for payment by the jurisdiction of the expenses of eligible benefits." SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 3. This Act shall take effect on July 1, 2027.
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