32 V.S.A. § 3001: Taxation

(a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.

(b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).

(c) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law.