SB 2505 Summary

• Extends health and long-term care benefits under the Hawaii employer-union benefit trust fund to reciprocal beneficiaries, including provisions for spouses and family members of reciprocal beneficiaries.

• Allows reciprocal beneficiaries to file joint state income tax returns and receive related tax benefits including standard deductions, tax credits, and withholding allowances comparable to married couples.

• Adds reciprocal beneficiary relationship definitions to Hawaii tax code (sections 235-1) referencing section 572C-3 and section 572C-4.

• Amends the definition of marriage in section 572-1.5 to specify marriage means the union of one man and one woman as husband and wife licensed under section 572-1.

• Applies tax provisions to taxable years beginning after December 31, 2009, with health benefits amendments taking effect upon approval.