HI HB749

Amends the definition of "base pay" in Section 88-21, Hawaii Revised Statutes to exclude reductions from furloughs or mandatory pay reductions.

Ensures that retirement benefit calculations for eligible employees use their normal periodic payments without being reduced by any furloughs or mandatory pay cuts.

Specifies that base pay includes normal periodic payments, recurring differentials, and elective salary reduction contributions under sections 125, 403(b), and 457(b) of the Internal Revenue Code.

Effective date is July 1, 2021, and does not affect rights, duties, penalties, or proceedings that occurred before the effective date.