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SB2122 • 2026

RELATING TO CAFETERIA PLANS.

RELATING TO CAFETERIA PLANS.

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Sponsor
ELEFANTE, RICHARDS, Chang, Hashimoto
Last action
2026-02-06
Official status
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

RELATING TO CAFETERIA PLANS.

RELATING TO CAFETERIA PLANS.

What This Bill Does

  • RELATING TO CAFETERIA PLANS.
  • Cafeteria Plans; Wage and Salary Reduction Benefit Programs; Flexible Spending Accounts; Public Service; Maximum Contributions; Carryover Limits 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 1/1/2077.
  • (SD1)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SD1

1

Hawaii published version SD1

Plain English: SB2122 SD1 THE SENATE S.B.

  • SB2122 SD1 THE SENATE S.B.
  • NO.
  • 2122 THIRTY-THIRD LEGISLATURE, 2026 S.D.
  • 1 STATE OF HAWAII A BILL FOR AN ACT RELATING TO CAFETERIA PLANS .

Bill History

  1. 2026-02-06 S

    Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

  2. 2026-02-06 S

    Reported from LBT (Stand. Com. Rep. No. 2115) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

  3. 2026-01-28 S

    The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 5 Aye(s): Senator(s) Elefante, Lamosao, Ihara, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

  4. 2026-01-23 S

    The committee(s) on LBT has scheduled a public hearing on 01-28-26 3:00PM; Conference Room 225 & Videoconference.

  5. 2026-01-22 S

    Referred to LBT, WAM.

  6. 2026-01-21 S

    Introduced and passed First Reading.

  7. 2026-01-14 S

    Pending Introduction.

Official Summary Text

RELATING TO CAFETERIA PLANS.
Cafeteria Plans; Wage and Salary Reduction Benefit Programs; Flexible Spending Accounts; Public Service; Maximum Contributions; Carryover Limits
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 1/1/2077. (SD1)

Current Bill Text

Read the full stored bill text 
SB2122

THE SENATE

S.B. NO.

2122

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

A BILL FOR AN ACT

Relating
to Cafeteria plans
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION
1
.
�
Section 78-30, Hawaii Revised Statutes, is
amended by amending subsection (a) to read as follows:

����
"(a)
�
Each chief executive may establish a wage and
salary reduction benefit program which qualifies as a cafeteria plan within the
meaning of section 125 of the Internal Revenue Code of 1986, as amended[
.
]
;
provided that the maximum salary reduction contribution and maximum carryover
amount for any flexible spending account plan established pursuant to this
section shall be set annually in accordance with the inflation-adjusted maximum
amounts prescribed by the Internal Revenue Service for that calendar year.
�
The cafeteria plan shall allow eligible
employees to elect to reduce their pretax compensation in return for payment by
the jurisdiction of the expenses of eligible benefits."

����
SECTION
2.
�
Statutory material to be repealed is
bracketed and stricken.
�
New statutory
material is underscored.

����
SECTION 3.
�
This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

Cafeteria
Plans; Wage and Salary Reduction Benefit Programs; Flexible Spending Accounts; Public
Service; Maximum Contributions; Carryover Limits

Description:

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.

The summary description
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not legislation or evidence of legislative intent.