HRS §235-100.5
Tax relief for families of service members who die
This section lets the state cancel income taxes owed by a U.S. armed forces member who has died, following federal rules. It also defines who counts as a member of the armed forces for this purpose.
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The statute, as written — Abatement of income taxes of members of armed forces on death
Section 692 (with respect to income taxes of members of armed forces on death) of the Internal Revenue Code shall be operative for the purposes of this chapter and the department shall have the authority to abate income taxes as provided in section 692. For the purposes of this section "member of the Armed Forces of the United States" shall have the same meaning as provided by section 7701(a)(15) of the Internal Revenue Code.
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