Bill Text: HI SB1204 | 2013 | Regular Session | Introduced

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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) 2013-02-12 - The committee on WAM deferred the measure. [SB1204 Detail]

Download: Hawaii-2013-SB1204-Introduced.html

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THE SENATE	S.B. NO.	1204
TWENTY-SEVENTH LEGISLATURE, 2013
STATE OF HAWAII

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.

 

INTRODUCED BY:	_____________________________
	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.

 

 

 

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