· HI legislature · 2026

RELATING TO THE ESTATE AND GENERATION-SKIPPING TRANSFER TAX.

Establishes an unrealized gains surcharge on certain property transfers subject to the estate and generation-skipping transfer tax. Except for certain types of properties within estates, lowers the applicable exclusion amount allowed.

Sponsor

Karl Rhoads (D-HI)

Introduced

2026-01-28

Policy area

Taxation

Latest action

Introduced.