HI HB404

Replaces outdated "master and servant" terminology with "employer and employee" throughout the Hawaii Revised Statutes to better reflect modern employment relationships.

Amends Section 233-1 to update tax law language regarding the Department of Taxation's authority to classify business relationships as employer-employee for tax purposes.

Amends Section 383-6 to update employment law language regarding the Department of Labor and Industrial Relations' determination of employment status under workers' compensation and employment laws.

Maintains all existing substantive criteria for determining employment relationships, including tests for control, location of services, and independent business status.

Takes effect upon approval.