---
type: "Bill"
title: "RELATING TO CAFETERIA PLANS."
description: "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 7/1/2027. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2026"
identifier: "HB 1661"
citation: "Hawaii HB 1661 (2026)"
classification: ["bill"]
subjects: ["Cafeteria Plans", "Carryover Limits", "Flexible Spending Accounts", "Maximum Contributions", "Public Service", "Wage and Salary Reduction Benefit Programs"]
status: "enacted"
primary_sponsors: ["ILAGAN", "KILA", "KUSCH", "LEE", "M.", "MARTEN", "MATAYOSHI", "MIYAKE", "OLDS", "SAYAMA", "TAKAYAMA", "TARNAS"]
version_count: 4
action_count: 45
vote_count: 7
first_action: "2026-01-20"
last_action: "2026-06-26"
source: "openstates"
source_identifier: "ocd-bill/634de000-7e0c-402a-8b1d-fc42dcfc7e90"
source_url: "https://capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=1661&year=2026"
source_hash: "54f0c29f8a07dc56abb3116f1aa2b4523f6f1c233bbc09476b9779e381f9374f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-hi"]
---

# Hawaii HB 1661 (2026) — RELATING TO CAFETERIA PLANS.

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 7/1/2027. (CD1)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB1661** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1661_.HTM)
2. **HB1661_CD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1661_CD1_.HTM)
3. **HB1661_HD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1661_HD1_.HTM)
4. **HB1661_SD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1661_SD1_.HTM)

## Votes

- The committee on FIN recommend that the measure be PASSED, UNAMENDED. — **16–0** (pass) · lower
- The Conference Committee recommends that the measure be Passed, with Amendments. — **3–0** (pass) · lower
- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **2–0** (pass) · upper
- The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **4–0** (pass) · upper
- The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. — **6–0** (pass) · lower
- The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. — **12–0** (pass) · upper
- Report Adopted; Passed Third Reading. — **25–0** (pass) · upper

## Sponsors

- ILAGAN — primary (person)
- KILA — primary (person)
- KUSCH — primary (person)
- LEE — primary (person)
- M. — primary (person)
- MARTEN — primary (person)
- MATAYOSHI — primary (person)
- MIYAKE — primary (person)
- OLDS — primary (person)
- SAYAMA — primary (person)
- TAKAYAMA — primary (person)
- TARNAS — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-06-26** Act 144, on 06/25/2026 (Gov. Msg. No. 1245). `became-law`
- **2026-06-26** Act 144, 06/25/2026 (Gov. Msg. No. 1245). `became-law`
- **2026-05-07** Transmitted to Governor.
- **2026-05-08** Received notice of passage on Final Reading in House (Hse. Com. No. 888). `receipt`
- **2026-05-06** Received notice of Final Reading (Sen. Com. No. 816). `receipt`
- **2026-05-06** Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0). `passage`
- **2026-05-06** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. `passage`
- **2026-05-01** 48 Hrs. Notice (as amended CD 1) 05-06-26
- **2026-05-01** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 146-26).
- **2026-05-01** Forty-eight (48) hours notice Wednesday, 05-06-26.
- **2026-05-01** Reported from Conference Committee (Conf Com. Rep. No. 146-26) as amended in (CD 1).
- **2026-05-01** 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. `committee-passage-favorable`
- **2026-05-01** 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.
- **2026-05-01** Conference Committee Meeting will reconvene on Friday, 05-01-26 at 12:00PM in Conference Room 016.
- **2026-04-29** Bill scheduled for Conference Committee Meeting on Friday, 05-01-26 8:45AM in conference room 016.
- **2026-04-29** Received notice of Senate conferees (Sen. Com. No. 791). `receipt`
- **2026-04-29** Senate Conferees Appointed: Elefante Chair; Kim Co-Chair; Fevella.
- **2026-04-20** Received notice of appointment of House conferees (Hse. Com. No. 786). `receipt`
- **2026-04-20** House Conferees Appointed: Sayama, Lee, M. Co-Chairs; Kapela, Reyes Oda.
- **2026-04-16** Received notice of disagreement (Hse. Com. No. 599). `receipt`
- **2026-04-14** House disagrees with Senate amendment (s). `amendment-failure`
- **2026-04-10** Returned from Senate (Sen. Com. No. 523) in amended form (SD 1).
- **2026-04-10** Report Adopted; Passed Third Reading. Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House. `passage`
- **2026-04-09** One Day Notice 04-10-26.
- **2026-04-09** Reported from WAM (Stand. Com. Rep. No. 3641) with recommendation of passage on Third Reading.
- **2026-04-06** The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Lee, C.. `committee-passage-favorable`
- **2026-04-01** The committee(s) on WAM will hold a public decision making on 04-06-26 10:32AM; Conference Room 211 & Videoconference.
- **2026-03-23** Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. `reading-2, referral-committee`
- **2026-03-23** Reported from LBT (Stand. Com. Rep. No. 3121) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- **2026-03-16** The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 4 Aye(s): Senator(s) Elefante, Lamosao, Ihara, Moriwaki; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. `committee-passage-favorable`
- **2026-03-12** The committee(s) on LBT has scheduled a public hearing on 03-16-26 3:00PM; Conference Room 225 & Videoconference.
- **2026-03-10** Referred to LBT, WAM. `referral-committee`
- **2026-03-06** Passed First Reading. `reading-1`
- **2026-03-06** Received from House (Hse. Com. No. 34). `introduction, receipt`
- **2026-03-05** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate. `passage`
- **2026-03-05** Reported from FIN (Stand. Com. Rep. No. 794-26), recommending passage on Third Reading.
- **2026-02-26** The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. `committee-passage-favorable`
- **2026-02-24** Bill scheduled to be heard by FIN on Thursday, 02-26-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
- **2026-02-17** Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Lee, M., Poepoe excused (3). `reading-2, referral-committee`
- **2026-02-17** Reported from LAB (Stand. Com. Rep. No. 276-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- **2026-02-10** The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Sayama, Lee, M., Garrett, Kapela, Kong, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. `committee-passage-favorable`
- **2026-02-05** Bill scheduled to be heard by LAB on Tuesday, 02-10-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE.
- **2026-01-26** Referred to LAB, FIN, referral sheet 1 `referral-committee`
- **2026-01-21** Introduced and Pass First Reading. `introduction, reading-1`
- **2026-01-20** Prefiled.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/634de000-7e0c-402a-8b1d-fc42dcfc7e90`. Confidence: reported (aggregated from official Hawaii legislature records).