{"data":{"id":"us-hi/haw.-rev.-stat.-231-21.5","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 231-21.5","heading":"Effect of civil union.","body":"[§231-21.5]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.","path":["HI Code","Division 1","Title 14","Chapter 231"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0231/HRS_0231-0021_0005.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"f71abddff867d6220bb06d43e3606cb5415a2756b65b4f70ec91454f03926225","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-231-21","next":"us-hi/haw.-rev.-stat.-231-23"},"notice":"GroundRules: Original legal text. Not legal advice."}