Hawaii Revised Statutes 235-100.5 – Abatement of income taxes of members of armed forces on death
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Terms Used In Hawaii Revised Statutes 235-100.5
- Internal Revenue Code: means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross income, adjusted gross income, ordinary income and loss, and taxable income, except those provisions of the Internal Revenue Code which, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 235-2.3
Section 692 (with respect to income taxes of members of armed forces on death) of the Internal Revenue Code shall be operative for the purposes of this chapter and the department shall have the authority to abate income taxes as provided in section 692.
For the purposes of this section “member of the Armed Forces of the United States” shall have the same meaning as provided by section 7701(a)(15) of the Internal Revenue Code.