HRS §236D-2.3
Effect of civil union on taxes
This section says that for Hawaii taxes, civil union partners are treated the same as married couples. Any tax rule that mentions husbands, wives, or spouses also applies to civil union partners.
everyone
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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