HRS §235-93.4
Effect of civil union on tax laws
This section makes sure that, for Hawaii tax purposes, partners in a civil union are treated the same as married couples. Any tax rule that mentions husbands, wives, or spouses also applies to civil union partners.
counties
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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