HRS § 236D-2.5 — Taxation under chapter 236D; applicable exclusion amount


[§236D-2.5] Taxation under chapter 236D;
applicable exclusion amount. Notwithstanding any other law to the
contrary, a decedent shall be entitled to all applicable exclusion or exemption
amounts as determined under the Internal Revenue Code as of December 31, 2009,
before being subject to any taxes imposed under this chapter, including up to a
$3,500,000 applicable exclusion amount allowed by section 2010 of the Internal
Revenue Code on December 31, 2009, as further adjusted by law.