HawaiiHB 16612025–2026 Regular Session (Year 2)HouseWALLET

RELATING TO CAFETERIA PLANS.

Sponsored By: Jackson D. Sayama (Democratic)

Signed by Governor

Summary

Requires the maximum contribution and carryover amounts for a public service flexible spending account plan to be set annually in accordance with the maximum amounts allowed under section 125 of the Internal Revenue Service Code. Effective 7/1/3000. (SD1)

Cafeteria PlansWage and Salary Reduction Benefit ProgramsFlexible Spending AccountsPublic ServiceMaximum ContributionsCarryover LimitsLBT, WAM

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Hawaii workers’ flexible spending limits track inflation

Effective upon approval, the law allows Hawaii public employers to offer benefit plans funded through eligible employees’ pretax pay. These plans must meet federal cafeteria plan rules. Flexible spending accounts established under this law must set contribution and carryover limits each year using IRS inflation-adjusted maximums. The limits follow the amounts for that calendar year, rather than fixed dollar amounts in state law.

Sponsors & Cosponsors

Sponsor

  • Jackson D. Sayama

    Democratic • House

Cosponsors

  • Greggor Ilagan

    Democratic • House

  • Darius K. Kila

    Democratic • House

  • Matthias Kusch

    Democratic • House

  • Mike Lee

    Democratic • House

  • M.

    Affiliation unavailable

  • Lisa Marten

    Democratic • House

  • Scot Z. Matayoshi

    Democratic • House

  • Tyson K. Miyake

    Democratic • House

  • Ikaika Olds

    Democratic • House

  • Gregg Takayama

    Democratic • House

  • David A. Tarnas

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 215 • No: 0

House vote • 5/6/2026

House Floor Vote

Yes: 51 • No: 0

House vote • 5/1/2026

The Conference Committee recommends that the measure be Passed, with Amendments....

Yes: 3 • No: 0

Senate vote • 5/1/2026

The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS....

Yes: 2 • No: 0

Senate vote • 4/10/2026

Senate Floor Vote

Yes: 25 • No: 0

Senate vote • 4/6/2026

The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The...

Yes: 12 • No: 0

Senate vote • 3/16/2026

The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 4 • No: 0

House vote • 3/5/2026

House Floor Vote

Yes: 49 • No: 0

House vote • 2/26/2026

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ...

Yes: 16 • No: 0

House vote • 2/17/2026

Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...

Yes: 47 • No: 0

House vote • 2/10/2026

The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The ...

Yes: 6 • No: 0

Actions Timeline

  1. Act 144, 06/25/2026 (Gov. Msg. No. 1245).

    6/25/2026Senate
  2. Act 144, on 06/25/2026 (Gov. Msg. No. 1245).

    6/25/2026House
  3. Received notice of passage on Final Reading in House (Hse. Com. No. 888).

    5/8/2026Senate
  4. Transmitted to Governor.

    5/7/2026House
  5. Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.

    5/6/2026Senate
  6. Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).

    5/6/2026House
  7. Received notice of Final Reading (Sen. Com. No. 816).

    5/6/2026House
  8. Conference Committee Meeting will reconvene on Friday, 05-01-26 at 12:00PM in Conference Room 016.

    5/1/2026House
  9. The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Sayama, Lee, M., Kapela; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Reyes Oda.

    5/1/2026House
  10. The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) Elefante, Kim; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

    5/1/2026Senate
  11. Reported from Conference Committee (Conf Com. Rep. No. 146-26) as amended in (CD 1).

    5/1/2026House
  12. Forty-eight (48) hours notice Wednesday, 05-06-26.

    5/1/2026House
  13. Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 146-26).

    5/1/2026Senate
  14. 48 Hrs. Notice (as amended CD 1) 05-06-26

    5/1/2026Senate
  15. Senate Conferees Appointed: Elefante Chair; Kim Co-Chair; Fevella.

    4/29/2026Senate
  16. Received notice of Senate conferees (Sen. Com. No. 791).

    4/29/2026House
  17. Bill scheduled for Conference Committee Meeting on Friday, 05-01-26 8:45AM in conference room 016.

    4/29/2026House
  18. House Conferees Appointed: Sayama, Lee, M. Co-Chairs; Kapela, Reyes Oda.

    4/20/2026House
  19. Received notice of appointment of House conferees (Hse. Com. No. 786).

    4/20/2026Senate
  20. Received notice of disagreement (Hse. Com. No. 599).

    4/16/2026Senate
  21. House disagrees with Senate amendment (s).

    4/14/2026House
  22. Report Adopted; Passed Third Reading. Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

    4/10/2026Senate
  23. Returned from Senate (Sen. Com. No. 523) in amended form (SD 1).

    4/10/2026House
  24. Reported from WAM (Stand. Com. Rep. No. 3641) with recommendation of passage on Third Reading.

    4/9/2026Senate
  25. One Day Notice 04-10-26.

    4/9/2026Senate

Bill Text

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