Hawaii Revised Statutes
Title 14. Taxation
257. Individual Development Accounts

257-1 Definitions. - §257-1 Definitions. As used in this chapter: "Eligible educational institution"...

257-2 Eligible individuals. - §257-2 Eligible individuals. (a) The income of the household of...

257-3 Fiduciary organizations. - §257-3 Fiduciary organizations. (a) Fiduciary organizations shall serve as an...

257-4 Penalties. - §257-4 Penalties. (a) The fiduciary organization shall establish a grievance...

257-5 Death. - §257-5 Death. In the event of an account holder's death,...

257-6 Financial institutions. - §257-6 Financial institutions. (a) Financial institutions shall be permitted to...

257-7 Assets; disregarded. - §257-7 Assets; disregarded. The department of human services shall collaborate...

257-8 Matches. - §257-8 Matches. (a) The State shall match an amount of...

257-9 Tax exemption. - §257-9 Tax exemption. All moneys contributed into an individual development...

257-10 REPEALED. - §257-10 REPEALED. L 2021, c 117, §38.

257-11 Administration; evaluation; information; reporting. - §257-11 Administration; evaluation; information; reporting. (a) The fiduciary organization running...