Informing the Legislature that on May 26, 2026, the Governor signed the following bill into law: HB2329 HD1 SD1 CD1 (ACT 035).

This bill informs the Hawaii Legislature that Governor Josh Green signed HB2329 into law on May 26, 2026, making it official state policy. The law updates Hawaii's income and estate tax rules to align them with the federal Internal Revenue Code as of December 31, 2025. It specifically incorporates various federal tax provisions related to pandemic relief, such as excluding certain recovery rebates and grants from taxable income, while explicitly excluding other federal tax rules from state application. This change ensures that Hawaii taxpayers follow the same definitions for calculating gross and taxable income as the federal government for the specified tax year.