{"data":{"id":"us-hi/haw.-rev.-stat.-236e-3","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 236E-3","heading":"Conformance to the Internal Revenue Code; general application.","body":"For all decedents dying, or transfers occurring, after December 31, 2024, as used in this chapter, \"Internal Revenue Code\" means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2024, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application.","path":["HI Code","Division 1","Title 14","Chapter 236E"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0003.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"062bf807eb46d7d3f076b46d84ea7a727af2fe26020b4dd2bc134e1c4e33fbfb","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-236e-26","next":"us-hi/haw.-rev.-stat.-236e-4","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"}]},"notice":"GroundRules: Original legal text. Not legal advice."}