HI SB232

Establishes civil unions in Hawaii as a new legal status between two individuals, with partners receiving all the same rights, benefits, protections, and responsibilities as married spouses under state law.

Sets eligibility requirements for civil unions: applicants must be at least 18 years old, not already in a civil union or marriage, and not related by blood (parent-child, siblings, grandparent-grandchild, aunt-uncle and niece-nephew relationships prohibited).

Creates licensing and solemnization procedures through the Department of Health, allowing judges, retired judges, and ordained clergy to perform civil unions; protects individuals authorized to perform solemnizations from being compelled to do so against their beliefs.

Recognizes civil unions performed in other jurisdictions that meet Hawaii's eligibility requirements and can be documented.

Extends civil union partner status to all references to "spouse," "family," and related terms throughout Hawaii law, and applies tax code provisions treating married couples equally to civil union partners effective for taxable years after December 31, 2011.

Takes effect January 1, 2012, except tax provisions which apply to tax years beginning after December 31, 2011.