HRS §235-52
Tax on joint returns and surviving spouse returns
This section explains how Hawaii taxes a married couple filing jointly or a surviving spouse filing as if joint. It says the tax is calculated by taking half the income, figuring the tax on that, then doubling it. A surviving spouse is treated the same as a married couple filing jointly.
everyone
The statute, as written — Tax in case of joint return or return of surviving spouse
In the case of a joint return of a husband and wife under section 235-93, the tax imposed, as near as may be, by this chapter shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section and section 235-53, a return of a surviving spouse, as defined in the Internal Revenue Code, shall be treated as a joint return of a husband and wife under section 235-93. [L Sp 1957, c 1, pt of §2; Supp, §121-9; HRS §235-52; am L 1982, c 22, §1(3); am L 1987, c 239, §1(12)]
Sections this one refers to
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