Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-21.5 — 231-21.5

HRS
[§231-21.5] Effect of civil
union. All provisions of the Internal Revenue Code referred to in this
chapter that apply to a husband and wife, spouses, or person in a legal marital
relationship shall be deemed to apply in this chapter to partners in a civil
union with the same force and effect as if they were "husband and
wife", "spouses", or other terms that describe persons in a
legal marital relationship.

Last amended: [L 2011, c 1, §3] Attorney General Opinions Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2. Previous Vol04_Ch0201-0257 Next

Source: official text