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Haw. Rev. Stat. § 231-21.5

Effect of civil union

Hawaii · Hawaii Revised Statutes Chapter 231 — Administration of Taxes · Status: effective

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Haw. Rev. Stat. § 231-21.5, Effect of civil union, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2409014
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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.