Hawaii Enacts Law Treating Civil Unions As Marriages for State Income Tax Purposes

Effective Jan. 1, 2012, under legislation enacted in Hawaii, the provisions of state tax law that apply to spouses in a marriage will apply to partners in a civil union with the same force and effect as if they were husband and wife.

The intent of the bill (S.B. 232, enacted Feb. 23) is to apply the same rights, benefits, protections, and responsibilities of spouses in a marriage to partners in a civil union, without revising the definition or requirements of marriage.

Hawaii defines a civil union as a union between two individuals established and recognized in the state. The ...