HawaiiSB 21222025–2026 Regular Session (Year 2)Senate

RELATING TO CAFETERIA PLANS.

Sponsored By: Brandon J.C. Elefante (Democratic)

Passed

Summary

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)

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

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Brandon J.C. Elefante

    Democratic • Senate

Cosponsors

  • Stanley Chang

    Democratic • Senate

  • Troy N. Hashimoto

    Democratic • Senate

  • III Richards

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 5 • No: 0

Senate vote 1/28/2026

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

Yes: 5 • No: 0

Actions Timeline

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

    2/6/2026Senate
  2. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    2/6/2026Senate
  3. 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.

    1/28/2026Senate
  4. The committee(s) on LBT has scheduled a public hearing on 01-28-26 3:00PM; Conference Room 225 & Videoconference.

    1/23/2026Senate
  5. Referred to LBT, WAM.

    1/22/2026Senate
  6. Introduced and passed First Reading.

    1/21/2026Senate
  7. Pending Introduction.

    1/14/2026Senate

Bill Text

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