HRS §231-21.5
Civil union partners treated like married couples for tax rules
This section says that for Hawaii tax laws, partners in a civil union are treated the same as married couples. Any tax rule that mentions husband and wife or spouses also applies to civil union partners. This makes the tax treatment equal.
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The statute, as written — 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.
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