CONFERENCE COMMITTEE REP. NO. 146-26

Honolulu, Hawaii

, 2026

RE: H.B. No. 1661

H.D. 1

S.D. 1

C.D. 1

Honorable Nadine K. Nakamura

Speaker, House of Representatives

Thirty-Third State Legislature

Regular Session of 2026

State of Hawaii

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2026

State of Hawaii

Madam and Sir:

Your Committee on Conference on the disagreeing vote of the House of Representatives to the amendments proposed by the Senate in H.B. No. 1661, H.D. 1, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO CAFETERIA PLANS,"

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

The purpose of this measure is to require 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 Code.

Your Committee on Conference has amended this measure by:

(1) Changing the effective date to July 1, 2027; and

(2) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.

As affirmed by the record of votes of the managers of your Committee on Conference that is attached to this report, your Committee on Conference is in accord with the intent and purpose of H.B. No. 1661, H.D. 1, S.D. 1, as amended herein, and recommends that it pass Final Reading in the form attached hereto as H.B. No. 1661, H.D. 1, S.D. 1, C.D. 1.

Respectfully submitted on behalf of the managers:

ON THE PART OF THE SENATE

ON THE PART OF THE HOUSE

____________________________ BRANDON J.C. ELEFANTE Chair	____________________________ JACKSON D. SAYAMA Co-Chair
____________________________ DONNA MERCADO KIM Co-Chair	____________________________ MIKE LEE Co-Chair