summary
Introduced
01/21/2026
01/21/2026
In Committee
03/05/2026
03/05/2026
Crossed Over
03/05/2026
03/05/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Specifies that the maximum contribution and carryover amounts for a public service flexible spending account plan shall be set in accordance with the annual limits prescribed by the Internal Revenue Service for cafeteria plans. Effective 7/1/3000. (HD1)
AI Summary
This bill amends Hawaii Revised Statutes Section 78-30 to clarify that any flexible spending account plan established under a public service wage and salary reduction benefit program, which qualifies as a cafeteria plan under Section 125 of the Internal Revenue Code, must adhere to the maximum contribution and carryover limits set annually by the Internal Revenue Service (IRS). A cafeteria plan, in this context, allows eligible employees to elect to reduce their pre-tax compensation in exchange for the employer paying for certain eligible benefits, such as healthcare or dependent care expenses. The bill's effective date is July 1, 3000.
Committee Categories
Budget and Finance, Labor and Employment
Sponsors (11)
Greggor Ilagan (D)*,
Darius Kila (D)*,
Matthias Kusch (D)*,
Michael Lee (D)*,
Lisa Marten (D)*,
Scot Matayoshi (D)*,
Tyson Miyake (D)*,
Ikaika Olds (D)*,
Jackson Sayama (D)*,
Gregg Takayama (D)*,
David Tarnas (D)*,
Last Action
Passed First Reading. (on 03/06/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=1661&year=2026 |
| Committee Report HB1661_HD1_HSCR794-26_ | https://www.capitol.hawaii.gov/sessions/session2026/CommReports/HB1661_HD1_HSCR794-26_.pdf |
| HB1661_HD1_TESTIMONY_FIN_02-26-26_ | https://www.capitol.hawaii.gov/sessions/session2026/Testimony/HB1661_HD1_TESTIMONY_FIN_02-26-26_.PDF |
| BillText | https://www.capitol.hawaii.gov/sessions/session2026/bills/HB1661_HD1_.HTM |
| Committee Report HB1661_HD1_HSCR276-26_ | https://www.capitol.hawaii.gov/sessions/session2026/CommReports/HB1661_HD1_HSCR276-26_.pdf |
| HB1661_TESTIMONY_LAB_02-10-26_ | https://www.capitol.hawaii.gov/sessions/session2026/Testimony/HB1661_TESTIMONY_LAB_02-10-26_.PDF |
| BillText | https://www.capitol.hawaii.gov/sessions/session2026/bills/HB1661_.HTM |
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