Bill Text: HI HB973 | 2014 | Regular Session | Introduced
Bill Title: Estate and Generation-Skipping Transfer Tax; Conformity to Certain Internal Revenue Code Provisions; Public Law 112-240
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-12-18 - Carried over to 2014 Regular Session. [HB973 Detail]
Download: Hawaii-2014-HB973-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
973 |
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TWENTY-SEVENTH LEGISLATURE, 2013 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO ESTATE AND GENERATION-SKIPPING TRANSFER TAX LAW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to conform Hawaii estate and generation-skipping transfer tax law to the Internal Revenue Code amendments made by Public Law 112-240, also known as the American Taxpayer Relief Act of 2012.
SECTION 2. Chapter 236E, Hawaii Revised Statutes, is amended to effectuate the purpose of this Act.
SECTION 3. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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BY REQUEST |
Report Title:
Estate and Generation-Skipping Transfer Tax; Conformity to Certain Internal Revenue Code Provisions; Public Law 112-240
Description:
Provides a vehicle for conforming amendments to the Hawaii estate and generation-skipping transfer tax law based upon amendments to the Internal Revenue Code made by Public Law 112-240.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
