SB 2122 Hawaii Senate · 2026 Regular Session

RELATING TO CAFETERIA PLANS.

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)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Feb 2026

Senate Passage

Feb 2026

House Passage

Governor

Introduced Jan 14, 2026 Last action Feb 6, 2026

Maddy AI version diff · 1 comparison

What changed between versions

SB2122 → SB2122_SD1 · 4 edits

MODERATE

The bill was amended to transition from a Senate version to a Senate Draft 1 version, primarily updating administrative metadata such as author names, timestamps, and template numbers. The most significant substantive change is the modification of the effective date for the new law from 'upon approval' to a fixed future date of January 1, 2077. Additionally, the description of the bill was slightly updated to explicitly reference this new effective date.

Scope change

The scope of applicability remains unchanged as the bill continues to govern cafeteria plans and flexible spending accounts for public service employees in Hawaii.

TIMELINE

The effective date of the Act was changed from 'upon approval' to 'January 1, 2077', significantly delaying when the new rules regarding maximum contributions will take effect.

TECHNICAL

The bill title was updated from 'SB2122' to 'SB2122 SD1' to reflect the current draft status.

The author's name was changed from Finnley Brakke to Megan O'Brien-Rene.

The bill description was updated to include the new effective date of 1/1/2077.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 6, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Feb 6, 2026

Committee

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

upper

Jan 28, 2026

Upper · Passed

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.

upper

Jan 23, 2026

Upper · Passed

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

upper

Jan 22, 2026

Committee

Referred to LBT, WAM.

upper

Jan 21, 2026

Introduced

Introduced and passed First Reading.

upper

Jan 14, 2026

Introduced

Pending Introduction.

upper

2 primary · 2 co-sponsors