2015 Hawaii Revised Statutes
TITLE 14. TAXATION
236D. Estate and Transfer Tax
236D-2.5 Taxation under chapter 236D; applicable exclusion amount.
[§236D-2.5] Taxation under chapter 236D; applicable exclusion amount. Notwithstanding any other law to the contrary, a decedent shall be entitled to all applicable exclusion or exemption amounts as determined under the Internal Revenue Code as of December 31, 2009, before being subject to any taxes imposed under this chapter, including up to a $3,500,000 applicable exclusion amount allowed by section 2010 of the Internal Revenue Code on December 31, 2009, as further adjusted by law. [L 2010, c 74, pt of §1]
Note
Section applies to property interests of persons who die after April 30, 2010. L 2010, c 74, §5.
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