GOVERNING, which covers politics, policy and management for state and local government leaders, has this report on gay marriage and state taxes that may offer one explanation for Hawaii’s special session on same-sex marriage. Excerpt:

In August, the Department of Treasury and the Internal Revenue Service announced that married same-sex couples can file their federal income taxes jointly and they can do so based not on state of residency but based on state of celebration — whether they were married in a state that permits same-sex marriage or not.

For same-sex couples living in states that permit same-sex marriage, end of story. There’s no tax issue. They can file jointly for both federal and state returns. But in states that don’t recognize same-sex marriage, there are complications for both the taxpayer and the state. …

The article explains the complications and possible solutions. Gov. Neil Abercrombie has cited “serious and deep and wide-ranging consequences” should Hawaii not pass a same-sex marriage bill before the end of 2013.

Photo: Sept. 9 press conference to announce special session on same-sex marriage legislation. (Civil Beat)

—Chad Blair