Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 9 - GENERAL PROVISIONS
Section 14-52-81 - Tax effects

Neither the State, the director, nor the third-party administrator makes any warranty or other representation as to whether or not any benefits received by a participant under the plan shall be treated as excludable from gross income for federal and State income tax purposes, or that any other federal or state tax treatment shall apply to or be available to any participant. It shall be the obligation of each participant to determine whether each payment under the plan is excludable from the participant's gross income for federal and state income tax purposes, and to notify the employer if the participant has reason to believe that any payment under the plan is not so excludable.