A bill for the relief of the State of Hawaii.

Provides that, if refund or credit of any overpayment of tax resulting from the payment of taxes under the Internal Revenue Code of 1986 on fuel purchased by Hawaii during calendar years 1992 and 1993 is prevented at any time before the close of the 18-month period beginning on the enactment of this Act by the operation of any law or rule of law, refund or credit of such overpayment may, nevertheless, be made or allowed if a claim is filed before the close of such 18-month period.